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 in Financial Accounting (Rotterdam School of Management, Netherlands)
• 2011 : MSc in Finance & Investments (Rotterdam School of Management, Netherlands)

Full-time academic appointments

• 2022 - Present : Associate Professor (ESSEC Business School, France)
• 2015 - 2022 : Assistant Professor (ESSEC Business School, France)

Professional appointments

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

• 2017 : CFA France Volunteer of the Year Award (France)
• 2011 : Best Academic Essay Award (Rotterdam School of Management, Netherlands)

• 2014 : CFA Scholarship (CFA Institute, United States of America)
• 2012 : CFA Scholarship (CFA Institute, United States of America)
• 2011 - 2015 : Visiting scholar (Rotman School of Management, Canada)

• 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.
• CHEN, J.Z., ELEMES, A. and LOBO, G.J. (2021). David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms. European Accounting Review, In press.

• 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 De 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 Netherlands)

• 2014 - 2015 : Bachelor Thesis Instructor (Supervision of dissertation)
• 2011 - 2015 : Master Thesis Supervisor (Supervision of dissertation)