Multinational tax haven networks & the big 4 auditors

Chris Jones; Yama Temouri; Alex Cobham

doi:10.5465/AMBPP.2016.57

Multinational tax haven networks & the big 4 auditors

Chris Jones, Yama Temouri, Alex Cobham

Research output: Contribution to conference › Paper › peer-review

1 Scopus citations

Abstract

This abridged paper summarises the key insights of our paper "Tax Haven Networks and the Role of the Big 4 Accountancy Firms". We find that the extent of a multinational enterprise's (MNE) tax haven network is determined by both firm- and country-specific characteristics, most notably the role of the Big 4 accounting firms.

Original language	British English
Pages	1475-1480
Number of pages	6
DOIs	https://doi.org/10.5465/AMBPP.2016.57
State	Published - 2016
Event	76th Annual Meeting of the Academy of Management, AOM 2016 - Anaheim, United States Duration: 5 Aug 2016 → 9 Aug 2016

Conference

Conference	76th Annual Meeting of the Academy of Management, AOM 2016
Country/Territory	United States
City	Anaheim
Period	5/08/16 → 9/08/16

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10.5465/AMBPP.2016.57

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title = "Multinational tax haven networks & the big 4 auditors",

abstract = "This abridged paper summarises the key insights of our paper {"}Tax Haven Networks and the Role of the Big 4 Accountancy Firms{"}. We find that the extent of a multinational enterprise's (MNE) tax haven network is determined by both firm- and country-specific characteristics, most notably the role of the Big 4 accounting firms.",

author = "Chris Jones and Yama Temouri and Alex Cobham",

year = "2016",

doi = "10.5465/AMBPP.2016.57",

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AU - Temouri, Yama

AU - Cobham, Alex

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AB - This abridged paper summarises the key insights of our paper "Tax Haven Networks and the Role of the Big 4 Accountancy Firms". We find that the extent of a multinational enterprise's (MNE) tax haven network is determined by both firm- and country-specific characteristics, most notably the role of the Big 4 accounting firms.

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DO - 10.5465/AMBPP.2016.57

M3 - Paper

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T2 - 76th Annual Meeting of the Academy of Management, AOM 2016

Y2 - 5 August 2016 through 9 August 2016

ER -

Multinational tax haven networks & the big 4 auditors

Abstract

Conference

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