A reply to the discussion of "what turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"
H. Ojala, J. Kinnunen, L. Niemi, P. Troberg, J. Collis
Year of publication: |
2020
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Authors: | Ojala, Hannu ; Kinnunen, Juha ; Niemi, Lasse ; Troberg, Pontus ; Collis, Jill |
Other Persons: | Radhakrishnan, Suresh (contributor) ; Janakiraman, Surya N. (contributor) |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 55.2020, 3, p. 2080004-1-4
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Subject: | Audit opinion | small private companies | tax adjustments | tax aggressiveness | voluntary audit | Wirtschaftsprüfung | Financial audit | KMU | SME | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Besteuerungsverfahren | Taxation procedure | Jahresabschlussprüfung | Financial statement audit |
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Online Resource