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

Fingerprint

Taxation
Industry
Auditors
Multinationals
Big 4
Tax havens
Multinational enterprises
Accounting firms
Accountancy

Cite this

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.
Jones, Chris ; Temouri, Yama ; Cobham, Alex. / Multinational tax haven networks & the big 4 auditors. Abstract from 76th Annual Meeting of the Academy of Management, AOM 2016, Anaheim, United States.6 p.
@conference{cbcb9e10e0ea4649b00d700515d0d7f1,
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",
language = "English",
pages = "1475--1480",
note = "76th Annual Meeting of the Academy of Management, AOM 2016 ; Conference date: 05-08-2016 Through 09-08-2016",

}

Jones, C, Temouri, Y & Cobham, A 2016, 'Multinational tax haven networks & the big 4 auditors', 76th Annual Meeting of the Academy of Management, AOM 2016, Anaheim, United States, 5/08/16 - 9/08/16 pp. 1475-1480.

Multinational tax haven networks & the big 4 auditors. / Jones, Chris; Temouri, Yama; Cobham, Alex.

2016. 1475-1480 Abstract from 76th Annual Meeting of the Academy of Management, AOM 2016, Anaheim, United States.

Research output: Contribution to conferenceAbstract

TY - CONF

T1 - Multinational tax haven networks & the big 4 auditors

AU - Jones, Chris

AU - Temouri, Yama

AU - Cobham, Alex

PY - 2016

Y1 - 2016

N2 - 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.

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.

UR - http://www.scopus.com/inward/record.url?scp=85026209329&partnerID=8YFLogxK

M3 - Abstract

AN - SCOPUS:85026209329

SP - 1475

EP - 1480

ER -

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