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Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality

Author

Listed:
  • Faten Lakhal

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12, LAMIDED - Institut Supérieur de Gestion Sousse)

  • Safa Gaaya

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

  • Nadia Lakhal

    (Lamided, ISG, Université de Sousse - LAMIDED)

Abstract

No abstract is available for this item.

Suggested Citation

  • Faten Lakhal & Safa Gaaya & Nadia Lakhal, 2017. "Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality," Post-Print hal-01686420, HAL.
    • Handle: RePEc:hal:journl:hal-01686420
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    Citations

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    Cited by:

    1. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
    2. Kovermann, Jost & Wendt, Martin, 2019. "Tax avoidance in family firms: Evidence from large private firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 145-157.
    3. Hong Nguyen Thi Phuong & Thao Nguyen Thi Vo, 2021. "Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam," Management, Sciendo, vol. 25(2), pages 206-231, December.
    4. Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    5. Rosida Ibrahim & Sutrisno T & M. Khoiru Rusydi, 2021. "The influence factors of tax avoidance in Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(5), pages 01-10, July.
    6. Helmi A. Boshnak, 2021. "The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia," International Review of Management and Marketing, Econjournals, vol. 11(4), pages 1-12.
    7. Aimee Peta Waterson & Lebogang Mototo & Tinashe Chuchu, 2021. "Does online ideal self-matter? Consumer perceptions of online brand advertisement," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(5), pages 11-21, July.
    8. Ferchichi Jihene & Dabboussi Moez, 2019. "The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, vol. 9(1), pages 131-139.
    9. Samara, Georges, 2021. "Family businesses in the Arab Middle East: What do we know and where should we go?," Journal of Family Business Strategy, Elsevier, vol. 12(3).
    10. Eva López‐González & Jennifer Martínez‐Ferrero & Emma García‐Meca, 2019. "Does corporate social responsibility affect tax avoidance: Evidence from family firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 819-831, July.

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