Multinational tax haven networks & the big 4 auditors

Research output: Contribution to conferenceAbstract

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 languageEnglish
Pages1475-1480
Number of pages6
Publication statusPublished - 2016
Event76th Annual Meeting of the Academy of Management, AOM 2016 - Anaheim, United States
Duration: 5 Aug 20169 Aug 2016

Conference

Conference76th Annual Meeting of the Academy of Management, AOM 2016
CountryUnited States
CityAnaheim
Period5/08/169/08/16

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    Jones, C., Temouri, Y., & Cobham, A. (2016). Multinational tax haven networks & the big 4 auditors. 1475-1480. Abstract from 76th Annual Meeting of the Academy of Management, AOM 2016, Anaheim, United States.