Anastasios Elemes

ESSEC Business School

3 Avenue Bernard Hirsch

CS 50105 CERGY

CERGY, CERGY PONTOISE CEDEX 95021

France

SCHOLARLY PAPERS

5

DOWNLOADS

619

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (5)

1.

Audit-Firm Profitability: Determinants and Implications for Key Audit Matter Reporting

Number of pages: 55 Posted: 23 May 2021 Last Revised: 23 Jul 2021
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 200 (190,578)
Citation 1

Abstract:

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

2.

David versus Goliath: Audit Service Differentiation and Audit Quality in UK Private Firms

Number of pages: 55 Posted: 29 Jan 2018 Last Revised: 30 Jun 2019
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 152 (239,363)
Citation 1

Abstract:

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Big 4, private firms, financial reporting quality, tax planning

3.

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 97 (332,181)

Abstract:

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

4.

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 ESSEC Business School
Downloads 85 (360,859)

Abstract:

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

5.

Big 4 Office Political Connections and Client Restatements

European Accounting Review, Forthcoming
Number of pages: 51 Posted: 02 Dec 2020 Last Revised: 12 Jan 2021
Anastasios Elemes and Jeff Zeyun Chen
ESSEC Business School and Texas Christian University
Downloads 85 (360,859)

Abstract:

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