Gaaya, Safa; Lakhal, Nadia; Lakhal, Faten - In: Managerial Auditing Journal 32 (2017) 7, pp. 731-744
Purpose The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms. Design/methodology/approach Based on a sample of 55 Tunisian listed companies from 2008 to...