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Tax-motivated profit shifting in big 4 networks: Evidence from Europe
Accounting Organizations and Society
◽
10.1016/j.aos.2021.101267
◽
2021
◽
pp. 101267
Author(s):
Anastasios Elemes
◽
Bradley Blaylock
◽
Crawford Spence
Keyword(s):
Profit Shifting
◽
Big 4
Download Full-text
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Cited By
References
Tax-Motivated Profit Shifting in Big 4 Networks: Evidence from Europe
SSRN Electronic Journal
◽
10.2139/ssrn.3842597
◽
2021
◽
Author(s):
Anastasios Elemes
◽
Bradley S. Blaylock
◽
Crawford Spence
Keyword(s):
Profit Shifting
◽
Big 4
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Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market.
10.26226/morressier.5f0c7d3058e581e69b05cfcb
◽
2020
◽
Author(s):
Elizabeth N Cowle
◽
Jonathan Shipman
◽
Tyler Kleppe
◽
James R. Moon, Jr.
Keyword(s):
Audit Market
◽
Big 4
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Du commissariat aux comptes à l'audit [Les Big 4 et la profession comptable depuis 1970]
Actes de la recherche en sciences sociales
◽
10.3406/arss.2003.2788
◽
2003
◽
Vol 146
(1)
◽
pp. 62-79
◽
Cited By ~ 9
Author(s):
Carlos Ramirez
Keyword(s):
Big 4
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Financial Reform and the Big 4 Audit Firms
SSRN Electronic Journal
◽
10.2139/ssrn.1534777
◽
2010
◽
Author(s):
American Antitrust Institute
Keyword(s):
Financial Reform
◽
Big 4
◽
Audit Firms
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The Big 4 Premium: A Long Gone Phenomenon? Evidence from Europe
SSRN Electronic Journal
◽
10.2139/ssrn.2181622
◽
2012
◽
Author(s):
Rouven Fleischer
◽
Max Goettsche
◽
Maximilian Schauer
Keyword(s):
Big 4
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A Case Study on the First PCAOB Inspection Report Issued to a Big-4 Firm that Included Public Disclosure of the Firm's Quality Control Criticisms - Deloitte & Touche LLP
SSRN Electronic Journal
◽
10.2139/ssrn.2275714
◽
2013
◽
Cited By ~ 3
Author(s):
Helen M. Roybark
Keyword(s):
Quality Control
◽
Public Disclosure
◽
Big 4
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Influence of Anti-Tax Avoidance Rules on Profit Shifting and Real FDI - Examining CFC Rules
SSRN Electronic Journal
◽
10.2139/ssrn.2893907
◽
2016
◽
Author(s):
Axel Maximilian Prettl
Keyword(s):
Tax Avoidance
◽
Profit Shifting
◽
Cfc Rules
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An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients
SSRN Electronic Journal
◽
10.2139/ssrn.2914507
◽
2016
◽
Cited By ~ 1
Author(s):
Fatima Alali
◽
Jian Zhou
Keyword(s):
Firm Size
◽
Differential Impact
◽
Demand And Supply
◽
Supply Shocks
◽
Big 4
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Profit Shifting & Controlled Foreign Corporation Rules the Thin Bridge between Corporate Tax Systems
SSRN Electronic Journal
◽
10.2139/ssrn.3102553
◽
2018
◽
Author(s):
Axel Prettl
Keyword(s):
Corporate Tax
◽
Profit Shifting
◽
Thin Bridge
◽
Tax Systems
◽
Foreign Corporation
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The Cadbury Schweppes Judgment and Its Implications on Profit Shifting Activities within Europe
SSRN Electronic Journal
◽
10.2139/ssrn.3118076
◽
2018
◽
Author(s):
Sabine Schenkelberg
Keyword(s):
Profit Shifting
Download Full-text
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