What turns the taxman on? Tax aggressiveness, financial statement audits, and tax return adjustments in small private companies

Year of publication

2020

Authors

Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus; Collis, Jill

Organizations and authors

Aalto University

Ojala Hannu

Kinnunen Juha

Niemi Lasse

Hanken School of Economics

Troberg Pontus

University of Eastern Finland

Ojala Hannu

Publication type

Publication format

Article

Parent publication type

Journal

Article type

Original article

Audience

Scientific

Peer-reviewed

Peer-Reviewed

MINEDU's publication type classification code

A1 Journal article (refereed), original research

Publication channel information

Journal/Series

International journal of accounting

Volume

Issue

Article number

2050011

ISSN

1094-4060

Publication forum

58204

Publication forum level

Open access

Open access in the publisher’s service

Yes

Open access of publication channel

Partially open publication channel

Self-archived

Yes

Other information

Fields of science

Business and management

Keywords

[object Object],[object Object],[object Object],[object Object],[object Object]

Internationality of the publisher

International

Language

English

International co-publication

Yes

Co-publication with a company

DOI

10.1142/S1094406020500110

The publication is included in the Ministry of Education and Culture’s Publication data collection

Yes