对“是什么让收税人兴奋”问题的回答小型私营公司的税收侵略性、财务报表审计和纳税申报调整

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2020-09-23 DOI:10.1142/S1094406020800049

Hannu Ojala, J. Kinnunen, L. Niemi, Pontus Troberg, Jill Collis

引用次数: 0

摘要

Radhakrishnan和Janakiraman(以下简称RJ)在我们的论文中提供了富有洞察力和建设性的讨论。接下来，我们将简要评论一下他们在论文中提出的一些主要观点。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

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

Radhakrishnan and Janakiraman (hereafter RJ) provide an insightful and constructive discussion on our paper. In what follows, we briefly comment on some of the main points they take up in their dis...

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.