Année
2023
Abstract
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.
ELEMES, A. (2023). Auditing the auditors: How do audit firms manage their own tax affairs? Dans: Adrian Zicari, Tom Gamble eds. Responsible Finance and Accounting: Performance and Profit for Better Business, Society and Planet. 1st ed. New York, Oxon: Routledge.