I have the tissue-specific RNA-seq data and its corresponding ATAC-seq data. I first identify all the differentially expressed genes. Then using ATAC-seq data to check whether the promoter regions of those genes are differentially accessible. It turns out that only a small portion of differentially expressed genes' promoter regions are differentially accessible. I try to find explanations. One reason I can think about is that the data is not perfect so missed some signal. What could be other reasons in the biology perspective?
Any mechanism that does not strictly rely on chromatin accessability itself. Can be acetylation, binding of activating or anti-repressive co-factors, post-transcriptional regulation (e.g. miRNAs), etc.
Not really the focus of this community though. I suggest going into reviews of transcriptional regulation.