This study aimed to determine the moderating role of family ownership in the relationship between the quality of corporate governance and tax avoidance in Firms listed on the Iraqi Stock Exchange. The research data were collected from audited financial statements, board of directors' reports, and library resources between 2016 and 2023, and 33 Firms ((264 firm-year observations) were selected using systematic exclusion sampling. The research method was a descriptive correlational approach with an applied approach and the data collection method was library and document mining. The data analysis method was also through multiple regression testing. The results of the first and third hypotheses showed that the number of audit committee meetings and the size of the audit committee have a negative and significant relationship with the tax avoidance (and consequently a positive relationship with tax avoidance); the number of meetings and the size of the audit committee strengthen this relationship. The results of the fifth and seventh hypotheses also indicated that family ownership has a significant moderating effect on the relationship between the number of audit committee meetings and the size of the audit committee and tax avoidance. this Research focusing on the impact of certain corporate governance variables Family ownership, and audit committee characteristics so limited studies have examined such as subject.
Zalaghi et al. (Thu,) studied this question.