Research
International tax planning and professional services
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.
Current research
PwC Europe and advisory integration in a changing global tax-planning environment
with Travis Chow, Ken Klassen and Crawford Spence
A central strand of my current work examines whether deeper cross-border integration within tax-advisory networks changes multinational companies’ ability to identify and implement responses to international tax incentives and regulatory change.
The broader research agenda brings multinational companies and their professional advisers into the same analytical frame, with particular attention to advisory-firm boundaries, network integration, organizational incentives and their consequences for tax outcomes.
Refereed publications
Published research
Journal of Accounting, Auditing, and Finance
Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and non-Big 4 Firms
with Bradley Blaylock and Elaine Doyle
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
Accounting, Organizations and Society
Tax-Motivated Profit Shifting in Big 4 Networks: Evidence from Europe
with Bradley Blaylock and Crawford Spence
European Accounting Review
Big 4 Office Political Connections and Client Restatements
with Jeff Zeyun Chen
The International Journal of Accounting
Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital
with Andrei Filip
Research profiles
Find my work
Working papers and additional research materials are available through my academic profiles.
Anastasios Elemes, PhD, CFA 