Anastasios Elemes

ESSEC Business School

3 Avenue Bernard Hirsch

CS 50105 CERGY

CERGY, CERGY PONTOISE CEDEX 95021

France

SCHOLARLY PAPERS

7

DOWNLOADS

1,748

SSRN CITATIONS
Rank 49,969

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Top 49,969

in Total Papers Citations

14

CROSSREF CITATIONS

2

Scholarly Papers (7)

1.

Audit-Firm Profitability: Determinants and Implications for Audit Outcomes

European Accounting Review, Forthcoming
Number of pages: 47 Posted: 23 May 2021 Last Revised: 30 Nov 2023
Jeff Zeyun Chen, Anastasios Elemes, Ole-Kristian Hope and Aaron Yoon
Texas Christian University, ESSEC Business School, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 784 (59,272)
Citation 3

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Auditing, Audit Firms, Audit-Firm Profitability, Key Audit Matters, Private Firms, Audit Quality, Audit Effort

2.

Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital

The International Journal of Accounting, Forthcoming
Number of pages: 52 Posted: 26 Apr 2021
Anastasios Elemes and Andrei Filip
ESSEC Business School and Catholic University of Lille - IESEG School of Management
Downloads 257 (218,284)

Abstract:

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private firms, financial reporting quality, trade credit, information asymmetry, credit rationing

3.

David versus Goliath: The Relation Between Auditor Size and Audit Quality for U.K. Private Firms

European Accounting Review, Vol. 32, No. 2, pp. 447-480
Number of pages: 58 Posted: 29 Jan 2018 Last Revised: 02 Oct 2023
Jeff Zeyun Chen, Anastasios Elemes and Gerald J. Lobo
Texas Christian University, ESSEC Business School and University of Houston - C.T. Bauer College of Business
Downloads 247 (227,017)
Citation 1

Abstract:

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Big 4, private firms, audit quality, tax planning

4.

Big 4 Office Political Connections and Client Restatements

European Accounting Review, Vol. 31, No. 3, pp. 729-760
Number of pages: 51 Posted: 02 Dec 2020 Last Revised: 02 Oct 2023
Anastasios Elemes and Jeff Zeyun Chen
ESSEC Business School and Texas Christian University
Downloads 149 (357,736)

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Political connections, restatements, audit quality, audit office, Big 4, auditor independence, regulation

5.

Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and non-Big 4 Firms

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 57 Posted: 17 Jan 2022 Last Revised: 02 Dec 2023
Bradley S. Blaylock, Elaine Doyle and Anastasios Elemes
University of Oklahoma - Michael F. Price College of Business, University of Limerick - Kemmy Business School and ESSEC Business School
Downloads 125 (410,556)
Citation 3

Abstract:

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accounting-firm networks; income shifting; tax avoidance; political costs; anti-avoidance legislation

6.

Tax-Motivated Profit Shifting in Big 4 Networks: Evidence from Europe

Accounting, Organizations and Society, Forthcoming
Number of pages: 59 Posted: 12 May 2021
Anastasios Elemes, Bradley S. Blaylock and Crawford Spence
ESSEC Business School, University of Oklahoma - Michael F. Price College of Business and Concordia University
Downloads 122 (418,016)

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Big 4 Affiliated Firms, Income Shifting, Tax Avoidance, Global Firms, Cross-Border Coordination

7.

Local Tax Advisory Firm Boundaries and Client Tax-Motivated Income Shifting: Evidence from PwC Europe

Number of pages: 52 Posted: 19 Sep 2023
Travis Chow, Anastasios Elemes and Kenneth J. Klassen
The University of Hong Kong, ESSEC Business School and University of Waterloo - School of Accounting and Finance
Downloads 64 (627,771)
Citation 1

Abstract:

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multinational companies, income shifting, firm boundaries, cross-border integration, strategic alliance