ELEMES Anastasios

Anastasios Elemes is associate professor of accounting at the department of Accounting and Management Control. He holds a PhD in Accounting and an MSc in Finance from Rotterdam School of Management, Erasmus University. During his PhD, Anastasios spent four months as visiting scholar at Rotman School of Management, University of Toronto. Anastasios' research has been published in leading academic journals, such as Accounting, Organizations and Society, European Accounting Review, and The International Journal of Accounting. His research lies in the areas of auditing, taxation, and international financial reporting. Since 2015 Anastasios has been a CFA Charterholder and member of the CFA France Advocacy team.

• 2015 : Ph.D en Comptabilité Financière (Rotterdam School of Management, Pays-Bas)
• 2011 : MSc en Finance et Investissements (Rotterdam School of Management, Pays-Bas)

Positions académiques principales

• 2022 - présent : Professeur associé (ESSEC Business School, France)
• 2015 - 2022 : Professeur assistant (ESSEC Business School, France)

Positions professionnelles

• 2015 - présent : CFA charter (CFA Institute, France)

• 2017 : CFA France Volunteer of the Year Award (France)
• 2011 : Prix de la Meilleure Dissertation Académique (Rotterdam School of Management, Pays-Bas)

• 2014 : Bourse du CFA (CFA Institute, États-Unis)
• 2012 : Bourse du CFA (CFA Institute, États-Unis)
• 2011 - 2015 : Chercheur Invité (Rotman School of Management, Canada)

• CHEN, J.Z., ELEMES, A. and LOBO, G.J. (2023). David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms. European Accounting Review, 32(2), pp. 447-480.
• CHEN, J.Z., ELEMES, A., HOPE, O.K. and YOON, A.S. (2023). Audit-Firm Profitability: Determinants and Implications for Audit Outcomes. European Accounting Review, In press, pp. 1-28.
• ELEMES, A. and CHEN, J.Z. (2022). Big 4 Office Political Connections and Client Restatements. European Accounting Review, 31(3), pp. 729-760.
• ELEMES, A. and FILIP, A. (2022). Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital. The International Journal of Accounting, 57(2), pp. 2250010.
• ELEMES, A., BLAYLOCK, B. and SPENCE, C. (2021). Tax-Motivated Profit Shifting in Big 4 Networks: Evidence from Europe. Accounting, Organizations and Society, 95, pp. 101267.

• ELEMES, A. and CHEN, J.Z. (2023). From lobby to the audit office: Big Four accounting firms and political links. In: Adrián Zicari, Tom Gamble eds. Responsible Finance and Accounting: Performance and Profit for Better Business, Society and Planet. 1st ed. Oxon & New York: Routledge.
• ELEMES, A. (2023). Auditing the auditors: How do audit firms manage their own tax affairs? In: Adrian Zicari, Tom Gamble eds. Responsible Finance and Accounting: Performance and Profit for Better Business, Society and Planet. 1st ed. Oxon & New York: Routledge.

• ELEMES, A. (2023). Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe. In: 35th Annual American Taxation Association (ATA) Midyear Meeting 2023. Washington DC.
• ELEMES, A. (2023). Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe. In: 20th Annual International Conference on SMEs, Entrepreneurship and Innovation: Management – Marketing – Economic – Social Aspects 2023. Athènes.
• ELEMES, A. (2023). Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe. In: 2023 Doctoral Colloquium - European Accounting Association (EAA). Espoo.
• ELEMES, A. (2022). Audit-Firm Profitability: Determinants and Implications for Audit Outcomes. In: 2022 British Accounting and Finance Association (BAFA) & Southwest Area Group (SWAG) Annual Conference. Bristol.
• CHEN, J.Z., ELEMES, A., HOPE, O.K. and YOON, A. (2021). Determinants and Consequences of Audit-Firm Profitability: Evidence from Key Audit Matters. In: 2021 Auditing Section Virtual Midyear Meeting. Virtual.
• CHEN, J.Z., ELEMES, A., HOPE, O.K. and YOON, A. (2021). Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. In: 2021 International Accounting Section Midyear Meeting. Virtual.
• CHEN, J.Z., ELEMES, A., HOPE, O.K. and YOON, A. (2021). Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. In: 2021 European Accounting Association Annual Congress. Virtual.
• ELEMES, A. (2021). Audit-Firm Profitability: Determinants and Implications for Key Audit Matter Reporting. In: 15th Annual International Conference on Global Studies 2021. Athens.
• ELEMES, A. (2020). Tax-Motivated Profit Shifting in Big 4 Affiliates: Does Cross-Border Integration Questions Claims of Local Independence? In: 18th Annual International Conference on Accounting 2020. Athens.
• ELEMES, A. (2019). Practising What They Preach! The Big 4 and Tax Planning. In: 2019 American Accounting Association (AAA) Annual Meeting.

• 2011 - 2012 : Financial Analysis Workshop Instructor (Core Master's Course) ( Rotterdam School of Management Pays-Bas)

• 2014 - 2015 : Superviseur de Thèse en Bachelor (Encadrement de mémoire)
• 2011 - 2015 : Superviseur de Thèse en Master (Encadrement de mémoire)