Does family ownership reduce corporate tax avoidance? : the moderating effect of audit quality
Year of publication: |
2017
|
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Authors: | Gaaya, Safa ; Lakhal, Nadia ; Lakhal, Faten |
Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 32.2017, 7, p. 731-744
|
Subject: | Tax avoidance | Family ownership | Expropriation | Audit quality | Steuervermeidung | Wirtschaftsprüfung | Financial audit | Familienunternehmen | Family business | Eigentümerstruktur | Ownership structure | Dienstleistungsqualität | Service quality | Unternehmensbesteuerung | Corporate taxation |
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