Milda Tylaite is an Assistant Professor at the Department of Accounting.

Milda conducts quantitative research with the areas of  corporate financial reporting, taxation, audit, and corporate governance. In her current projects, Milda focuses on unique Swedish data on private firms, their governance, ownership, and monitoring structures, and collaborates with colleagues at SSE as well as top international researchers. 

Milda has defended her PhD dissertation on the non-financial determinants of corporate tax outcomes in Swedish listed and private firms in December 2018 at the Stockholm School of Economics. In 2019 she was awarded a Wallander scholarship for her dissertation.

Milda teaches introductory and advanced financial reporting, accounting topics within executive education, as well supervises theses at BSc. and MSc. levels. 

Research interests:

- Financial reporting choices

- Corporate tax avoidance

- Corporate governance and monitoring

- Private firms

Current teaching: 

- 3305: Current Issues in Financial Reporting (Course Director)

- 3350: MSc. Thesis in Accounting and Financial Management 

- BE351: BSc. Thesis in Accounting and Financial Management (Course Director) 

Research publications:

Ivanova, M. N., Nilsson, H., & Tylaite, M. (2023). Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms. Journal of Business Finance & Accounting.

Dong, T., Tylaite, M., & Wilson, R. (2022). Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms. Accounting and Business Research, 1-33.

Hellman, N., Nilsson, H., Tylaite, M., & Vural, D. (2022). The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms. European Accounting Review, 31(5), 1175-1205.

Hjelström, T., Kallunki, J. P., Nilsson, H., & Tylaite, M. (2020). Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency. European Accounting Review, 29(3), 493-520.

Dong, T., Nilsson, H., & Tylaite, M. (2020) Auditor Assurance and Credit Institutions: How Auditors Can Contribute to High-Quality Credit Decisions. Sweden through the Crisis, Stockholm School of Economics. 

Highlighted work-in-progress:

“The Choice of Accounting Standards under Competing Tax and External Reporting Preferences: Evidence from Intangible Asset Reporting in Small Private Firms” with Niclas Hellman and Jamil Najjar. R&R @European Accounting Review.  

“The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements” with Mariya Ivanova and Liwei Zhu. R&R @European Accounting Review.

"Does More Liability Mean More Responsibility?The Effects of Director Liability in Financial Institutions" with Mariya Ivanova and Annalisa Prencipe.