Anastasios Elemes

ESSEC Business School

3 Avenue Bernard Hirsch

CS 50105 CERGY

CERGY, CERGY PONTOISE CEDEX 95021

France

SCHOLARLY PAPERS

6

DOWNLOADS

1,218

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (6)

1.

Audit-Firm Profitability: Determinants and Implications for Audit Outcomes

Rotman School of Management Working Paper No. 3848871
Number of pages: 74 Posted: 23 May 2021 Last Revised: 20 Oct 2022
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 564 (72,362)
Citation 2

Abstract:

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

2.

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

European Accounting Review, Forthcoming
Number of pages: 58 Posted: 29 Jan 2018 Last Revised: 23 Sep 2021
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 182 (240,496)
Citation 1

Abstract:

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Big 4, private firms, audit quality, tax planning

3.

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 181 (241,587)

Abstract:

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

4.

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 116 (343,189)

Abstract:

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

5.

Big 4 Office Political Connections and Client Restatements

European Accounting Review, Forthcoming
Number of pages: 51 Posted: 02 Dec 2020 Last Revised: 21 Sep 2021
Anastasios Elemes and Jeff Zeyun Chen
ESSEC Business School and Texas Christian University
Downloads 105 (369,847)

Abstract:

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

6.

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

Number of pages: 43 Posted: 17 Jan 2022 Last Revised: 22 Apr 2022
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 70 (468,716)

Abstract:

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accounting-firm networks; income shifting; tax avoidance; political costs; debt structure