The Impact of Family Ownership on Tax Avoidance Practices: The Moderating Variable of Audit Quality – An Applied Study on Non-Financial Companies Listed on the Egyptian Stock Exchange

Document Type : Original Article

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Department of Accounting - Faculty of Business - Alexandria University

Abstract

This research aimed to study and test the impact of family ownership on corporate tax avoidance practices, and the moderating variable of audit quality of the review on the relationship between family ownership and tax avoidance practices, using a sample of non-financial companies listed on the Egyptian Stock Exchange for the period from 2016 to 2023. The results showed a positive and significant impact of family ownership on tax avoidance practices. The study also showed no significant impact of audit quality as a moderating variable on the relationship between family ownership and tax avoidance practices. However, the study found a negative and significant impact of return on assets as a controlling variable on tax avoidance practices. The study also found a negative and significant impact of financial leverage as a controlling variable on tax avoidance practices.

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