Multinational tax haven networks & the big 4 auditors

Chris Jones; Yama Temouri; Alex Cobham

Multinational tax haven networks & the big 4 auditors

Research output: Unpublished contribution to conference › Abstract › peer-review

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	English
Pages	1475-1480
Number of pages	6
Publication status	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

Cite this

@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",

}

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

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

Other files and links

Fingerprint

Cite this