https://onlinelibrary.wiley.com/doi/full/10.1111/1911-3846.12421

Atwood, T. J., & Lewellen, C. (2019). The complementarity between tax avoidance and manager diversion: Evidence from tax haven firms.Contemporary Accounting Research,36(1), 259-294.

Evaluation of the literature review

Appraisal of the research methodology used; and for a theory paper a concise

and intuitive, explanation of the arguments leading to the theory;

Assessment of the rigor of data analysis techniques,

Summary of main findings/results and conclusions

An overall critical evaluation of the paper,

Discussions of major extensions to the paper with specific suggestions about

empirical methodology/data for these extensions.