... of the Reform. It compares tax-related outcomes between firms located in Member States that prohibited APTS and those in Member States that derogated from the prohibition. Tax avoidance, tax-related Key Audit Matters (KAMs) and tax accrual quality serve as outcome variables. Additional analyses investigate...

...Jost Hendrik Kovermann Purpose The purpose of this paper is to investigate whether tax avoidance has a positive or negative effect on firms’ cost of debt. It further investigates whether the implications for the cost of debt are different for tax avoidance and tax risk. Design/methodology...

...Safa Gaaya; Nadia Lakhal; Faten Lakhal 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...