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Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies”

Author

Listed:
  • Suresh Radhakrishnan

    (Naveen Jindal School of Management, The University of Texas at Dallas, USA)

  • Surya Janakiraman

    (Naveen Jindal School of Management, The University of Texas at Dallas, USA)

Abstract

In this discussion of [Ojala, H., Kinnunen, J., Niemi. L, Troberg, P. and Collis, J. (2019). What turns the taxman on? Tax aggressiveness, financial statement audits and tax return adjustments in small private companies. Forthcoming, The International Journal of Accounting], we analytically show that tax evasion can be sustained in equilibrium in a rational expectations setting, and the analytical model to provide interesting future research directions. In addition, we also provide interesting future research directions using the proprietary database by closely examining the authors’ results.

Suggested Citation

  • Suresh Radhakrishnan & Surya Janakiraman, 2020. "Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies”," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 55(03), pages 1-7, September.
    • Handle: RePEc:wsi:tijaxx:v:55:y:2020:i:03:n:s1094406020800037
    DOI: 10.1142/S1094406020800037
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