Essec\Faculty\Model\Profile {#2216
#_id: "B00683002"
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"bid" => "B00683002"
"academId" => "2037"
"slug" => "elemes-anastasios"
"fullName" => "Anastasios ELEMES"
"lastName" => "ELEMES"
"firstName" => "Anastasios"
"title" => array:2 [
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]
"email" => "elemes@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 97 24"
"sites" => []
"facNumber" => "2037"
"externalCvUrl" => "https://faculty.essec.edu/en/cv/elemes-anastasios/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=p3uc_VoAAAAJ&hl=en"
"facOrcId" => "https://orcid.org/0000-0002-3500-4904"
"career" => array:3 [
0 => Essec\Faculty\Model\CareerItem {#2223
#_index: null
#_id: null
#_source: array:7 [
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]
"country" => array:2 [
"fr" => "France"
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]
]
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+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\CareerItem {#2224
#_index: null
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#_source: array:7 [
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]
"country" => array:2 [
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}
2 => Essec\Faculty\Model\CareerItem {#2225
#_index: null
#_id: null
#_source: array:7 [
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}
]
"diplomes" => array:2 [
0 => Essec\Faculty\Model\Diplome {#2218
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
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"fr" => "Diplômes"
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"year" => "2015"
"label" => array:2 [
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"fr" => "Ph.D en Comptabilité Financière"
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"institution" => array:2 [
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"en" => "Rotterdam School of Management"
]
"country" => array:2 [
"fr" => "Pays-Bas"
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]
]
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}
1 => Essec\Faculty\Model\Diplome {#2220
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
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"fr" => "Diplômes"
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"en" => "Rotterdam School of Management"
]
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]
]
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}
]
"bio" => array:2 [
"fr" => """
<p>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 <i>Accounting, Organizations and Society</i>, <i>European Accounting Review</i>, <i>Journal of Accounting, Auditing, and Finance</i>, and <i>The International Journal of Accounting</i>. 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.</p>\n
\n
<p> </p>\n
"""
"en" => """
<p>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 <i>Accounting, Organizations and Society</i>, <i>European Accounting Review</i>, <i>Journal of Accounting, Auditing, and Finance, </i>and <i>The International Journal of Accounting</i>. 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.</p>\n
\n
<p> </p>\n
"""
]
"department" => array:2 [
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"en" => "Accounting and Management Control "
]
"site" => array:2 [
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0 => Essec\Faculty\Model\Distinction {#2226
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"country" => array:2 [
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]
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}
1 => Essec\Faculty\Model\Distinction {#2227
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"country" => array:2 [
"fr" => "États-Unis"
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]
]
+lang: "en"
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}
2 => Essec\Faculty\Model\Distinction {#2228
#_index: null
#_id: null
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}
3 => Essec\Faculty\Model\Distinction {#2229
#_index: null
#_id: null
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}
4 => Essec\Faculty\Model\Distinction {#2230
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"teaching" => array:3 [
0 => Essec\Faculty\Model\TeachingItem {#2222
#_index: null
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1 => Essec\Faculty\Model\TeachingItem {#2219
#_index: null
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2 => Essec\Faculty\Model\TeachingItem {#2215
#_index: null
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#_source: array:7 [
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]
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}
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0 => Essec\Faculty\Model\ExtraActivity {#2217
#_index: null
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#_source: array:9 [
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1 => Essec\Faculty\Model\ExtraActivity {#2221
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"theses" => []
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"contributions" => array:18 [
0 => Essec\Faculty\Model\Contribution {#2232
#_index: "academ_contributions"
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#_source: array:18 [
"id" => "6919"
"slug" => "practising-what-they-preach-the-big-4-and-tax-planning"
"yearMonth" => "2019-08"
"year" => "2019"
"title" => "Practising What They Preach! The Big 4 and Tax Planning"
"description" => "ELEMES, A. (2019). Practising What They Preach! The Big 4 and Tax Planning. Dans: 2019 American Accounting Association (AAA) Annual Meeting."
"authors" => array:1 [
0 => array:3 [
"name" => "ELEMES Anastasios"
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"en" => "Accounting and Management Control "
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1 => Essec\Faculty\Model\Contribution {#2234
#_index: "academ_contributions"
#_id: "10817"
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"slug" => "tax-motivated-profit-shifting-in-big-4-affiliates-does-cross-border-integration-questions-claims-of-local-independence"
"yearMonth" => "2020-07"
"year" => "2020"
"title" => "Tax-Motivated Profit Shifting in Big 4 Affiliates: Does Cross-Border Integration Questions Claims of Local Independence?"
"description" => "ELEMES, A. (2020). Tax-Motivated Profit Shifting in Big 4 Affiliates: Does Cross-Border Integration Questions Claims of Local Independence? Dans: 18th Annual International Conference on Accounting 2020. Athens."
"authors" => array:1 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
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"ouvrage" => "18th Annual International Conference on Accounting 2020"
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"updatedAt" => "2023-09-28 10:16:56"
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2 => Essec\Faculty\Model\Contribution {#2236
#_index: "academ_contributions"
#_id: "12298"
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"id" => "12298"
"slug" => "determinants-and-consequences-of-audit-firm-profitability-evidence-from-key-audit-matters"
"yearMonth" => "2021-01"
"year" => "2021"
"title" => "Determinants and Consequences of Audit-Firm Profitability: Evidence from Key Audit Matters"
"description" => "CHEN, J.Z., ELEMES, A., HOPE, O.K. et YOON, A. (2021). Determinants and Consequences of Audit-Firm Profitability: Evidence from Key Audit Matters. Dans: 2021 Auditing Section Virtual Midyear Meeting. Virtual."
"authors" => array:4 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
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1 => array:1 [
"name" => "CHEN Jeff Zeyun"
]
2 => array:1 [
"name" => "HOPE Ole-Kristian"
]
3 => array:1 [
"name" => "YOON Aaron"
]
]
"ouvrage" => "2021 Auditing Section Virtual Midyear Meeting"
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"updatedAt" => "2022-02-10 14:23:48"
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"en" => "Accounting and Management Control "
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]
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}
3 => Essec\Faculty\Model\Contribution {#2233
#_index: "academ_contributions"
#_id: "12425"
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"id" => "12425"
"slug" => "tax-motivated-profit-shifting-in-big-4-networks-evidence-from-europe"
"yearMonth" => "2021-11"
"year" => "2021"
"title" => "Tax-Motivated Profit Shifting in Big 4 Networks: Evidence from Europe"
"description" => "ELEMES, A., BLAYLOCK, B. et SPENCE, C. (2021). Tax-Motivated Profit Shifting in Big 4 Networks: Evidence from Europe. <i>Accounting, Organizations and Society</i>, 95, pp. 101267."
"authors" => array:3 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
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1 => array:1 [
"name" => "BLAYLOCK Bradley"
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2 => array:1 [
"name" => "SPENCE Crawford"
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"ouvrage" => ""
"keywords" => array:5 [
0 => "Big 4 affiliated firms"
1 => "income shifting"
2 => "tax avoidance"
3 => "global firms"
4 => "cross-border coordination"
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"updatedAt" => "2022-06-03 10:19:07"
"publicationUrl" => "https://authors.elsevier.com/a/1d5HW_8Dt2ST1B"
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"fr" => "Accounting research on tax has primarily focused on documenting the income shifting strategies of multinational corporations. However, no studies, as far as we are aware, have hitherto explored how large accountancy firms manage their own tax affairs despite being huge economic entities in their own right. Using a unique private firm dataset of Big 4 affiliated firms from 30 European countries we examine whether the Big 4 shift income among their separate legal entities. Despite apparent disincentives to doing so, we find archival evidence consistent with tax-motivated income shifting. Difference-in-difference specifications around the incorporation of Deloitte EMEA in the U.K. and PwC Europe in Germany provide further evidence consistent with income shifting increasing among Deloitte and PwC affiliates subsequent to the incorporation of their respective regional coordinating entities. In cross-sectional analyses we find evidence consistent with incentives to engage in outbound income shifting being weaker for unprofitable affiliates. We also provide evidence consistent with the Big 4 engaging in income shifting only in countries with favourable tax conditions/weak tax enforcement. Finally, we find evidence in line with debt allocation and intangible asset placement being important channels through which the Big 4 achieve their income shifting objectives. Our study contributes to the literature by being the first to open the black box of the Big 4’s own tax planning practices."
"en" => "Accounting research on tax has primarily focused on documenting the income shifting strategies of multinational corporations. However, no studies, as far as we are aware, have hitherto explored how large accountancy firms manage their own tax affairs despite being huge economic entities in their own right. Using a unique private firm dataset of Big 4 affiliated firms from 30 European countries we examine whether the Big 4 shift income among their separate legal entities. Despite apparent disincentives to doing so, we find archival evidence consistent with tax-motivated income shifting. Difference-in-difference specifications around the incorporation of Deloitte EMEA in the U.K. and PwC Europe in Germany provide further evidence consistent with income shifting increasing among Deloitte and PwC affiliates subsequent to the incorporation of their respective regional coordinating entities. In cross-sectional analyses we find evidence consistent with incentives to engage in outbound income shifting being weaker for unprofitable affiliates. We also provide evidence consistent with the Big 4 engaging in income shifting only in countries with favourable tax conditions/weak tax enforcement. Finally, we find evidence in line with debt allocation and intangible asset placement being important channels through which the Big 4 achieve their income shifting objectives. Our study contributes to the literature by being the first to open the black box of the Big 4’s own tax planning practices."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2237
#_index: "academ_contributions"
#_id: "12434"
#_source: array:18 [
"id" => "12434"
"slug" => "determinants-of-audit-firm-profitability-and-implications-for-key-audit-matter-reporting"
"yearMonth" => "2021-01"
"year" => "2021"
"title" => "Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting"
"description" => "CHEN, J.Z., ELEMES, A., HOPE, O.K. et YOON, A. (2021). Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. Dans: 2021 International Accounting Section Midyear Meeting. Virtual."
"authors" => array:4 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
1 => array:1 [
"name" => "CHEN Jeff Zeyun"
]
2 => array:1 [
"name" => "HOPE Ole-Kristian"
]
3 => array:1 [
"name" => "YOON Aaron"
]
]
"ouvrage" => "2021 International Accounting Section Midyear Meeting"
"keywords" => []
"updatedAt" => "2024-03-20 16:33:53"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2231
#_index: "academ_contributions"
#_id: "12435"
#_source: array:18 [
"id" => "12435"
"slug" => "determinants-of-audit-firm-profitability-and-implications-for-key-audit-matter-reporting"
"yearMonth" => "2021-05"
"year" => "2021"
"title" => "Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting"
"description" => "CHEN, J.Z., ELEMES, A., HOPE, O.K. et YOON, A. (2021). Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. Dans: 2021 European Accounting Association Annual Congress. Virtual."
"authors" => array:4 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
1 => array:1 [
"name" => "CHEN Jeff Zeyun"
]
2 => array:1 [
"name" => "HOPE Ole-Kristian"
]
3 => array:1 [
"name" => "YOON Aaron"
]
]
"ouvrage" => "2021 European Accounting Association Annual Congress"
"keywords" => []
"updatedAt" => "2022-06-20 16:00:29"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2235
#_index: "academ_contributions"
#_id: "12655"
#_source: array:18 [
"id" => "12655"
"slug" => "big-4-office-political-connections-and-client-restatements"
"yearMonth" => "2022-09"
"year" => "2022"
"title" => "Big 4 Office Political Connections and Client Restatements"
"description" => "ELEMES, A. et CHEN, J.Z. (2022). Big 4 Office Political Connections and Client Restatements. <i>European Accounting Review</i>, 31(3), pp. 729-760."
"authors" => array:2 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
1 => array:1 [
"name" => "CHEN Jeff Zeyun"
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Political connections"
1 => "Restatements"
2 => "Audit quality"
3 => "Audit office"
4 => "Big 4"
5 => "Auditor independence"
6 => "Regulation"
]
"updatedAt" => "2023-01-27 01:00:40"
"publicationUrl" => "https://www.tandfonline.com/doi/abs/10.1080/09638180.2020.1856163?journalCode=rear20"
"publicationInfo" => array:3 [
"pages" => "729-760"
"volume" => "31"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Extant literature suggests that audit firms establish political connections at the national level to lobby regulators and legislators. In this paper we construct a novel dataset of Big 4 auditors’ political connections at the audit office level and examine the implications of auditors’ political connections for their audit quality. We find that client firms of politically connected audit offices are less likely to restate their earnings. However, this relation is weaker for politically connected clients. Further analyses reveal that, during the years that are subsequently restated, connected clients of connected offices were able to contract for less audit effort and pay less audit fees relative to their non-connected counterparts. Our results, robust to alternative audit quality measures and endogeneity controls, suggest that, while connected auditors have incentives to deliver high audit quality, they are likely to compromise their independence for politically connected clients."
"en" => "Extant literature suggests that audit firms establish political connections at the national level to lobby regulators and legislators. In this paper we construct a novel dataset of Big 4 auditors’ political connections at the audit office level and examine the implications of auditors’ political connections for their audit quality. We find that client firms of politically connected audit offices are less likely to restate their earnings. However, this relation is weaker for politically connected clients. Further analyses reveal that, during the years that are subsequently restated, connected clients of connected offices were able to contract for less audit effort and pay less audit fees relative to their non-connected counterparts. Our results, robust to alternative audit quality measures and endogeneity controls, suggest that, while connected auditors have incentives to deliver high audit quality, they are likely to compromise their independence for politically connected clients."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2238
#_index: "academ_contributions"
#_id: "12707"
#_source: array:18 [
"id" => "12707"
"slug" => "david-versus-goliath-the-relation-between-auditor-size-and-audit-quality-for-u-k-private-firms"
"yearMonth" => "2023-03"
"year" => "2023"
"title" => "David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms"
"description" => "CHEN, J.Z., ELEMES, A. et LOBO, G.J. (2023). David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms. <i>European Accounting Review</i>, 32(2), pp. 447-480."
"authors" => array:3 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
1 => array:1 [
"name" => "CHEN Jeff Zeyun"
]
2 => array:1 [
"name" => "LOBO Gerald J."
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "Big 4"
1 => "Private firms"
2 => "Audit quality"
3 => "Tax planning"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://www.tandfonline.com/doi/full/10.1080/09638180.2021.1986090?src="
"publicationInfo" => array:3 [
"pages" => "447-480"
"volume" => "32"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We examine the relation between auditor size and audit quality for a sample of U.K. private firms. Private firms prioritize tax considerations over reducing information asymmetry in their financial reporting. We find that Big 4’s private clients exhibit higher levels of discretionary accruals and lower precision of accrual estimates than non-Big 4’s private clients. Although Big 4 auditors are less tolerant of income-increasing earnings management, they leave more room for downward earnings management and their private clients are able to engage in greater tax avoidance. These results are stronger for standalone firms than for business groups as the latter’s greater demand for stakeholder communication motivates Big 4 auditors to increase audit quality. Collectively, our evidence suggests that Big 4 auditors adjust audit quality in a more competitive segment of the audit market where client firms generally perceive the benefit from tax minimization to outweigh the cost of reduced earnings informativeness."
"en" => "We examine the relation between auditor size and audit quality for a sample of U.K. private firms. Private firms prioritize tax considerations over reducing information asymmetry in their financial reporting. We find that Big 4’s private clients exhibit higher levels of discretionary accruals and lower precision of accrual estimates than non-Big 4’s private clients. Although Big 4 auditors are less tolerant of income-increasing earnings management, they leave more room for downward earnings management and their private clients are able to engage in greater tax avoidance. These results are stronger for standalone firms than for business groups as the latter’s greater demand for stakeholder communication motivates Big 4 auditors to increase audit quality. Collectively, our evidence suggests that Big 4 auditors adjust audit quality in a more competitive segment of the audit market where client firms generally perceive the benefit from tax minimization to outweigh the cost of reduced earnings informativeness."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2239
#_index: "academ_contributions"
#_id: "13054"
#_source: array:18 [
"id" => "13054"
"slug" => "financial-reporting-quality-and-private-firms-access-to-trade-credit-capital"
"yearMonth" => "2022-06"
"year" => "2022"
"title" => "Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital"
"description" => "ELEMES, A. et FILIP, A. (2022). Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital. <i>The International Journal of Accounting</i>, 57(2), pp. 2250010."
"authors" => array:2 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
1 => array:1 [
"name" => "FILIP Andrei"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "private firms"
1 => "financial reporting quality"
2 => "trade credit"
3 => "information asymmetry -credit rationing"
]
"updatedAt" => "2023-01-27 09:55:31"
"publicationUrl" => "https://www.worldscientific.com/doi/pdf/10.1142/S109440602250010X?download=true"
"publicationInfo" => array:3 [
"pages" => "2250010"
"volume" => "57"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We examine the association between financial reporting quality and trade credit capital for a large sample of European private firms. Furthermore, we explore how information asymmetry and credit rationing moderate the link between financial reporting quality and trade credit financing."
"en" => "We examine the association between financial reporting quality and trade credit capital for a large sample of European private firms. Furthermore, we explore how information asymmetry and credit rationing moderate the link between financial reporting quality and trade credit financing."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2240
#_index: "academ_contributions"
#_id: "12805"
#_source: array:18 [
"id" => "12805"
"slug" => "audit-firm-profitability-determinants-and-implications-for-key-audit-matter-reporting"
"yearMonth" => "2021-12"
"year" => "2021"
"title" => "Audit-Firm Profitability: Determinants and Implications for Key Audit Matter Reporting"
"description" => "ELEMES, A. (2021). Audit-Firm Profitability: Determinants and Implications for Key Audit Matter Reporting. Dans: 15th Annual International Conference on Global Studies 2021. Athens."
"authors" => array:1 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
]
"ouvrage" => "15th Annual International Conference on Global Studies 2021"
"keywords" => []
"updatedAt" => "2023-01-27 01:00:42"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2241
#_index: "academ_contributions"
#_id: "13924"
#_source: array:18 [
"id" => "13924"
"slug" => "audit-firm-profitability-determinants-and-implications-for-audit-outcomes"
"yearMonth" => "2023-03"
"year" => "2023"
"title" => "Audit-Firm Profitability: Determinants and Implications for Audit Outcomes"
"description" => "CHEN, J.Z., ELEMES, A., HOPE, O.K. et YOON, A.S. (2023). Audit-Firm Profitability: Determinants and Implications for Audit Outcomes. <i>European Accounting Review</i>, In press, pp. 1-28."
"authors" => array:4 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
1 => array:1 [
"name" => "CHEN Jeff Zeyun"
]
2 => array:1 [
"name" => "HOPE Ole-Kristian"
]
3 => array:1 [
"name" => "YOON Aaron S."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "AuditingAudit firms"
1 => "Audit-firm profitability"
2 => "Private firms"
3 => "Audit quality"
4 => "Audit effort"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://www.tandfonline.com/doi/full/10.1080/09638180.2023.2169735"
"publicationInfo" => array:3 [
"pages" => "1-28"
"volume" => "In press"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We use a novel dataset that links audit-firm and client-firm financial statement information from the U.K.’s largest audit firms to examine drivers of audit-firm profitability and its implications for audit outcomes. We first explore the determinants of audit-firm profitability and conclude that Big-4 and non-Big-4 audit firms have fundamentally different profitability structures. Big-4 firms have higher profit margins than non-Big-4 firms. Furthermore, Big-4 profitability increases with client size and complexity, while non-Big-4 profitability is higher for smaller, private-firm clients. Next, we examine the relation between audit-firm profitability and audit outcomes. Using a battery of alternative outcome measures, we find that more profitable audit firms deliver higher audit quality. In supplemental analyses we show that the positive relation between audit-firm profitability and audit outcomes is generally stronger for more influential and illiquid clients (i.e. when auditors are exposed to more litigation risk). Our inferences are robust to several endogeneity controls, such as using an instrumental variables approach, controlling for client-firm and audit-firm fixed effects, employing lead-lag and changes specifications, and assessing bias from correlated omitted variables. Our study contributes to the literature by being the first to provide insights into audit-firm profitability and examine in detail its implications for audit quality."
"en" => "We use a novel dataset that links audit-firm and client-firm financial statement information from the U.K.’s largest audit firms to examine drivers of audit-firm profitability and its implications for audit outcomes. We first explore the determinants of audit-firm profitability and conclude that Big-4 and non-Big-4 audit firms have fundamentally different profitability structures. Big-4 firms have higher profit margins than non-Big-4 firms. Furthermore, Big-4 profitability increases with client size and complexity, while non-Big-4 profitability is higher for smaller, private-firm clients. Next, we examine the relation between audit-firm profitability and audit outcomes. Using a battery of alternative outcome measures, we find that more profitable audit firms deliver higher audit quality. In supplemental analyses we show that the positive relation between audit-firm profitability and audit outcomes is generally stronger for more influential and illiquid clients (i.e. when auditors are exposed to more litigation risk). Our inferences are robust to several endogeneity controls, such as using an instrumental variables approach, controlling for client-firm and audit-firm fixed effects, employing lead-lag and changes specifications, and assessing bias from correlated omitted variables. Our study contributes to the literature by being the first to provide insights into audit-firm profitability and examine in detail its implications for audit quality."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2242
#_index: "academ_contributions"
#_id: "14010"
#_source: array:18 [
"id" => "14010"
"slug" => "audit-firm-cross-border-integration-and-client-firm-tax-motivated-income-shifting-evidence-from-pwc-europe"
"yearMonth" => "2022-12"
"year" => "2022"
"title" => "Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe"
"description" => "ELEMES, A. (2022). Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe. Dans: 35th Annual American Taxation Association (ATA) Midyear Meeting 2023. Washington DC."
"authors" => array:1 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
]
"ouvrage" => "35th Annual American Taxation Association (ATA) Midyear Meeting 2023"
"keywords" => []
"updatedAt" => "2023-11-29 15:34:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2243
#_index: "academ_contributions"
#_id: "14132"
#_source: array:18 [
"id" => "14132"
"slug" => "audit-firm-profitability-determinants-and-implications-for-audit-outcomes"
"yearMonth" => "2022-09"
"year" => "2022"
"title" => "Audit-Firm Profitability: Determinants and Implications for Audit Outcomes"
"description" => "ELEMES, A. (2022). Audit-Firm Profitability: Determinants and Implications for Audit Outcomes. Dans: 2022 British Accounting and Finance Association (BAFA) & Southwest Area Group (SWAG) Annual Conference. Bristol."
"authors" => array:1 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
]
"ouvrage" => "2022 British Accounting and Finance Association (BAFA) & Southwest Area Group (SWAG) Annual Conference"
"keywords" => []
"updatedAt" => "2023-07-20 01:00:38"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2244
#_index: "academ_contributions"
#_id: "14338"
#_source: array:18 [
"id" => "14338"
"slug" => "from-lobby-to-the-audit-office-big-four-accounting-firms-and-political-links"
"yearMonth" => "2023-02"
"year" => "2023"
"title" => "From lobby to the audit office: Big Four accounting firms and political links"
"description" => "ELEMES, A. et CHEN, J.Z. (2023). From lobby to the audit office: Big Four accounting firms and political links. Dans: Adrián Zicari, Tom Gamble eds. <i>Responsible Finance and Accounting: Performance and Profit for Better Business, Society and Planet</i>. 1st ed. New York, Oxon: Routledge."
"authors" => array:2 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
1 => array:1 [
"name" => "CHEN Jeff Zeyun"
]
]
"ouvrage" => "Responsible Finance and Accounting: Performance and Profit for Better Business, Society and Planet"
"keywords" => array:1 [
0 => "quality of audits"
]
"updatedAt" => "2024-08-27 14:03:24"
"publicationUrl" => "https://www.taylorfrancis.com/chapters/edit/10.4324/9781003317333-23/lobby-audit-office-anastasios-elemes-jeff-zeyun-chen"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => "4"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The Big Four accounting firms are widely respected for their professionalism and their role in ensuring the independent credibility of financial reports. In the USA, to ensure high levels of auditor independence, government oversight agencies such as the SEC and the PCAOB have been entrusted with the task of monitoring the activities of accounting firms as well as those of their clients. However, large accounting firms are allowed to donate and lobby the authorities. This occurs at a national level, local level through offices, and on an individual basis. This has raised questions on the impact of political ties on the quality of audits and the maintenance of proper conduct. New research shows that given the risk to reputation and credibility, the Big Four are likely to maintain quality. However, political ties influence the level of independence an audit firm has."
"en" => "The Big Four accounting firms are widely respected for their professionalism and their role in ensuring the independent credibility of financial reports. In the USA, to ensure high levels of auditor independence, government oversight agencies such as the SEC and the PCAOB have been entrusted with the task of monitoring the activities of accounting firms as well as those of their clients. However, large accounting firms are allowed to donate and lobby the authorities. This occurs at a national level, local level through offices, and on an individual basis. This has raised questions on the impact of political ties on the quality of audits and the maintenance of proper conduct. New research shows that given the risk to reputation and credibility, the Big Four are likely to maintain quality. However, political ties influence the level of independence an audit firm has."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2245
#_index: "academ_contributions"
#_id: "14339"
#_source: array:18 [
"id" => "14339"
"slug" => "auditing-the-auditors-how-do-audit-firms-manage-their-own-tax-affairs"
"yearMonth" => "2023-02"
"year" => "2023"
"title" => "Auditing the auditors: How do audit firms manage their own tax affairs?"
"description" => "ELEMES, A. (2023). Auditing the auditors: How do audit firms manage their own tax affairs? Dans: Adrian Zicari, Tom Gamble eds. <i>Responsible Finance and Accounting: Performance and Profit for Better Business, Society and Planet</i>. 1st ed. New York, Oxon: Routledge."
"authors" => array:1 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
]
"ouvrage" => "Responsible Finance and Accounting: Performance and Profit for Better Business, Society and Planet"
"keywords" => []
"updatedAt" => "2024-08-27 14:05:05"
"publicationUrl" => "https://www.taylorfrancis.com/chapters/edit/10.4324/9781003317333-24/auditing-auditors-anastasios-elemes"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => "4"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
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"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Big 4 accounting firms are frequently identified as the architects of income-shifting structures. However, while the role of accounting firms in advising clients in this regard has been examined, their own activities have received little attention. For reasons of risk management, Big 4 networks claim to be a loose amalgam of national offices but have all necessary expertise and ample opportunities to allow for tax-motivated profit shifting among network firms. Public interest expectations, however, are unlikely to be met if those who are hired to advise multinational corporations on tax matters themselves embody aggressive proclivities."
"en" => "Big 4 accounting firms are frequently identified as the architects of income-shifting structures. However, while the role of accounting firms in advising clients in this regard has been examined, their own activities have received little attention. For reasons of risk management, Big 4 networks claim to be a loose amalgam of national offices but have all necessary expertise and ample opportunities to allow for tax-motivated profit shifting among network firms. Public interest expectations, however, are unlikely to be met if those who are hired to advise multinational corporations on tax matters themselves embody aggressive proclivities."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2246
#_index: "academ_contributions"
#_id: "14398"
#_source: array:18 [
"id" => "14398"
"slug" => "audit-firm-cross-border-integration-and-client-firm-tax-motivated-income-shifting-evidence-from-pwc-europe"
"yearMonth" => "2023-07"
"year" => "2023"
"title" => "Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe"
"description" => "ELEMES, A. (2023). Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe. Dans: 20th Annual International Conference on SMEs, Entrepreneurship and Innovation: Management – Marketing – Economic – Social Aspects 2023. Athens."
"authors" => array:1 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
]
"ouvrage" => "20th Annual International Conference on SMEs, Entrepreneurship and Innovation: Management – Marketing – Economic – Social Aspects 2023"
"keywords" => []
"updatedAt" => "2023-11-29 15:34:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2247
#_index: "academ_contributions"
#_id: "14426"
#_source: array:18 [
"id" => "14426"
"slug" => "audit-firm-cross-border-integration-and-client-firm-tax-motivated-income-shifting-evidence-from-pwc-europe"
"yearMonth" => "2023-05"
"year" => "2023"
"title" => "Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe"
"description" => "ELEMES, A. (2023). Audit-Firm Cross-Border Integration and Client-Firm Tax-Motivated Income Shifting: Evidence from PwC Europe. Dans: 2023 Doctoral Colloquium - European Accounting Association (EAA). Espoo."
"authors" => array:1 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
]
"ouvrage" => "2023 Doctoral Colloquium - European Accounting Association (EAA)"
"keywords" => []
"updatedAt" => "2023-09-27 01:00:43"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2248
#_index: "academ_contributions"
#_id: "14691"
#_source: array:18 [
"id" => "14691"
"slug" => "tax-motivated-income-shifting-in-audit-firm-networks-comparing-big-4-and-non-big-4-firms"
"yearMonth" => "2024-02"
"year" => "2024"
"title" => "Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms"
"description" => "BLAYLOCK, B., DOYLE, E. et ELEMES, A. (2024). Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms. <i>Journal of Accounting, Auditing and Finance</i>, In press."
"authors" => array:3 [
0 => array:3 [
"name" => "ELEMES Anastasios"
"bid" => "B00683002"
"slug" => "elemes-anastasios"
]
1 => array:1 [
"name" => "BLAYLOCK Bradley"
]
2 => array:1 [
"name" => "DOYLE Elaine"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "accounting networks"
1 => "income shifting"
2 => "tax avoidance"
3 => "political costs"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://journals.sagepub.com/doi/10.1177/0148558X231220969"
"publicationInfo" => array:3 [
"pages" => null
"volume" => "In press"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Recent research provides evidence consistent with tax-motivated income shifting taking place in Big 4 networks. Non-Big 4 networks have global footprints and audit a significant proportion of private-firm clients. Thus, we cannot make sense of audit-firm networks’ tax avoidance proclivities and the impacts their tax advice may have on aggregate client-firm income-shifting figures without examining non-Big 4 affiliates’ tax planning strategies. This study uses a private-firm dataset of Big 4 and non-Big 4 associated firms from 26 European countries finding evidence consistent with non-Big 4 affiliates being more aggressive income shifters than their Big 4 counterparts. Using a battery of supplemental analyses we demonstrate that the negative association between Big 4 membership and tax-motivated income shifting is weaker when network exposure to the political costs of aggressive tax planning is lower. We also show that political cost considerations are more likely to moderate debt allocation policies in Big 4 than non-Big 4 networks. Our findings suggest that political cost considerations are an important driver of the relation between Big 4 affiliation and tax-motivated income shifting even in our setting where firm size is strongly positively associated with tax expertise, political power, and global footprint and have important implications for anti-avoidance legislation."
"en" => "Recent research provides evidence consistent with tax-motivated income shifting taking place in Big 4 networks. Non-Big 4 networks have global footprints and audit a significant proportion of private-firm clients. Thus, we cannot make sense of audit-firm networks’ tax avoidance proclivities and the impacts their tax advice may have on aggregate client-firm income-shifting figures without examining non-Big 4 affiliates’ tax planning strategies. This study uses a private-firm dataset of Big 4 and non-Big 4 associated firms from 26 European countries finding evidence consistent with non-Big 4 affiliates being more aggressive income shifters than their Big 4 counterparts. Using a battery of supplemental analyses we demonstrate that the negative association between Big 4 membership and tax-motivated income shifting is weaker when network exposure to the political costs of aggressive tax planning is lower. We also show that political cost considerations are more likely to moderate debt allocation policies in Big 4 than non-Big 4 networks. Our findings suggest that political cost considerations are an important driver of the relation between Big 4 affiliation and tax-motivated income shifting even in our setting where firm size is strongly positively associated with tax expertise, political power, and global footprint and have important implications for anti-avoidance legislation."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-24T17:21:46.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 6.4176946
+"parent": null
}
]
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1 => "<a href="https://scholar.google.com/citations?user=p3uc_VoAAAAJ&hl=en" target="_blank">Google scholar</a>"
]
"docTitle" => "Anastasios ELEMES"
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]
#_index: "academ_cv"
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}
