Associate Professor of Accounting
Anastasios
Elemes
ESSEC Business School
International Tax Planning · Professional Services Firms · Audit & Tax Outcomes
I study how tax advisory firms shape multinational companies’ international tax planning. I am also interested in how the organizational structures and incentives of professional services firms affect audit and tax outcomes.
Selected research
Professional services, international tax planning and audit outcomes
My research examines how advisers, organizational structures and professional-service networks shape multinational tax planning, audit quality and related corporate outcomes.
Accounting, Organizations and Society
Tax-Motivated Profit Shifting in Big 4 Networks: Evidence from Europe
with Bradley Blaylock and Crawford Spence
European Accounting Review
Audit-Firm Profitability: Determinants and Implications for Audit Outcomes
with Jeff Zeyun Chen, Ole-Kristian Hope and Aaron Joon
European Accounting Review
David versus Goliath: The Relation Between Auditor Size and Audit Quality for U.K. Private Firms
with Jeff Zeyun Chen and Gerald J. Lobo
Research areas
What I work on
Teaching
Connecting research and practice
My teaching connects accounting, taxation, auditing and regulation to real corporate decisions, with financial reporting as a central applied setting.
ESSEC faculty profile ↗Research profiles
Find my work
Recognition
Selected distinction
European Accounting Review Best Reviewer Award
Recognition for contribution to the journal’s peer-review process.
Contact
Anastasios Elemes, PhD, CFA 