Retraction notice: CEO power and corporate tax avoidance in emerging economies: does ownership structure matter?

The publisher of the Journal of Accounting in Emerging Economies wishes to retract the article Dakhli, A. (2024), “CEO power and corporate tax avoidance in emerging economies: does ownership structure matter?”, Journal of Accounting in Emerging Economies, Vol. 14 No. 5. https://doi.org/10.1108/JAEE-06-2023-0181. It has come to our attention that a large portion of this article is taken from an earlier original work by Ahmed Atef Oussii and Mohamed Faker Klibi (2024), “The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership”, Corporate Governance, Vol. 24 No. 4, pp. 725-742. https://doi.org/10.1108/CG-02-2023-0067. As part of an investigation into the article’s originality, the author was requested to provide a copy of the dataset so that the editorial team could verify the findings. The author was unable to provide the dataset for this article. The submission guidelines for Journal of Accounting in Emerging Economies make it clear that articles must be original. The author of this article would like to note that they do not agree with the content of this notice. The publisher of the journal sincerely apologizes to the readers.

The retracted article is available at https://doi.org/10.1108/JAEE-06-2023-0181