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David, Goliath and the art of avoiding taxes

The term “David and Goliath” has entered our language as a metaphor for the improbable and unexpected victories of a weak party over a much stronger opponent. In my recent study with Jeff (Zeyun) Chen and Gerald J. Lobo, we apply this concept to an audit context.  Our study in now freely available online in the European Accounting … Continue reading “David, Goliath and the art of avoiding taxes”

How do the Big 4 manage their own tax affairs?

In my recent study with Bradley Blaylock (University of Oklahoma) and Crawford Spence (King’s College) we retrieve for the first time the financial statements of the Big 4 accounting firms and provide valuable and novel insights into their income shifting activities. Our study is now freely available online in Accounting, Organizations and Society.

Saints or sinners? Politically connected auditors and their audit quality

Do politically connected auditors deliver superior audit quality or do they compromise their independence for politically connected clients? In my study with Jeff (Zeyun) Chen we retrieve the PAC contributions of all Big 4 employees to members of Senate and House of Representatives committees that oversee the audit industry and examine the implications of auditors’ political connections … Continue reading “Saints or sinners? Politically connected auditors and their audit quality”


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