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Tax haven networks and the role of the Big 4 accountancy firms

Citations

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Cited by:

  1. Fiedler, Salomon & Görg, Holger & Hornok, Cecília & Jannsen, Nils & Kooths, Stefan & Marchal, Léa & Potjagailo, Galina, 2018. "Direktinvestitionen im Ausland - Effekte auf die deutsche Leistungsbilanz und Spillovers in den Empfängerländern," Kieler Beiträge zur Wirtschaftspolitik 16, Kiel Institute for the World Economy.
  2. Kelon Felix & Chris Jones & Johan Rewilak & Yama Temouri, 2025. "Democracy and Natural Resources: Their Institutional Impact on Tax Haven Use by Emerging Market Multinational Enterprises," Management International Review, Springer, vol. 65(5), pages 903-947, October.
  3. Aluko, Bukola & Garri, Myropi & Owalla, Beldina & Kim, Jae-Yeon & Pickernell, David, 2024. "Informal institutions’ influence on FDI flows: A configurational fsQCA analysis of corruption as part of the MNEs’ FDI motivation system," International Business Review, Elsevier, vol. 33(6).
  4. Thomas Ehrmann & Aloys Prinz, 2025. "The auditing game: the dark side of the private provision of a public good," European Journal of Law and Economics, Springer, vol. 59(2), pages 329-376, April.
  5. Cuervo-Cazurra, Alvaro & Dieleman, Marleen & Hirsch, Paul & Rodrigues, Suzana B. & Zyglidopoulos, Stelios, 2021. "Multinationals’ misbehavior," Journal of World Business, Elsevier, vol. 56(5).
  6. Syed Taha Fraz Haider Kazmi & Burhan Rasheed & Zohair Farooq Malik & Amer Shakeel & Muhammad Gulzar, 2024. "Impact of Financial Distress on Earnings Management with the Moderating Role of Audit Quality: Evidence from Pakistan," Journal of Economic Impact, Science Impact Publishers, vol. 6(1), pages 37-43.
  7. Pier Luigi Sacco & Alex Arenas & Manlio De Domenico, 2022. "The political economy of big data leaks: Uncovering the skeleton of tax evasion," Papers 2202.13417, arXiv.org.
  8. Lynda Soltani, 2022. "The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, vol. 12(1), pages 24-27.
  9. Chen, Yilan & Lei, Shaohai, 2025. "Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 102(C).
  10. Baptiste Souillard, 2020. "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES 2020-30, ULB -- Universite Libre de Bruxelles.
  11. Toledo, Katia & Alvarado, Alfredo, 2023. "Tackling BEPS in the Global South: Evidence from Peru’s tax reform," Economic Systems, Elsevier, vol. 47(3).
  12. Alex Cobham & Petr Janský & Chris Jones & Yama Temouri, . "An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  13. Rasmus Corlin Christensen & Leonard Seabrooke & Duncan Wigan, 2022. "Professional action in global wealth chains," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 705-721, July.
  14. Margarita Lopez-Forero, 2024. "Aggregate Labor Share and Tax Havens: Things are not always what they seem," Working papers 982, Banque de France.
  15. Hurst, Jamie & Sutherland, Dylan, 2025. "Do corporate inversions create systematic MNE sampling biases when using the Orbis database?," Journal of International Management, Elsevier, vol. 31(6).
  16. Sacco, Pier Luigi & Arenas, Alex & De Domenico, Manlio, 2023. "The political economy of big data leaks: Uncovering the skeleton of tax evasion," Chaos, Solitons & Fractals, Elsevier, vol. 168(C).
  17. Ivan Montiel & Alvaro Cuervo-Cazurra & Junghoon Park & Raquel Antolín-López & Bryan W. Husted, 2021. "Implementing the United Nations’ Sustainable Development Goals in international business," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(5), pages 999-1030, July.
  18. Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021. "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, vol. 49(C).
  19. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  20. Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
  21. Ryo Izawa, 2018. "Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars," Discussion Papers CRR Discussion Paper Series A: General 33, Shiga University, Faculty of Economics,Center for Risk Research.
  22. Jones, Chris & Temouri, Yama & Kirollos, Karim & Du, Jun, 2023. "Tax havens and emerging market multinationals: The role of property rights protection and economic freedom," Journal of Business Research, Elsevier, vol. 155(PB).
  23. Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020. "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, vol. 55(3).
  24. Cooper, Maggie & Nguyen, Quyen T.K., 2019. "Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
  25. Driffield, Nigel & Jones, Chris & Kim, Jae-Yeon & Temouri, Yama, 2021. "FDI motives and the use of tax havens: Evidence from South Korea," Journal of Business Research, Elsevier, vol. 135(C), pages 644-662.
  26. Baptiste Souillard, 2022. "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series 9720, CESifo.
  27. Annisa Hayatun Nazmi Burhan & Anna Che Azmi & Mohamed Hisham Hanifa, 2024. "The interplay of social networks and taxes: a systematic literature review," Management Review Quarterly, Springer, vol. 74(4), pages 2215-2242, December.
  28. Eulaiwi, Baban & Al-Hadi, Ahmed & Taylor, Grantley & Dutta, Saurav & Duong, Lien & Richardson, Grant, 2021. "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  29. Carmen Comăniciu, 2019. "Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 686-694, December.
  30. Aleksi Eerola & Arjen H. L. Slangen, 2022. "A Review of International Management Research on Corporate Taxation," Management International Review, Springer, vol. 62(5), pages 643-680, October.
  31. Enas Abdullah Hassan, 2020. "The Economic Consequence Of International Financial Reporting Standards Adoption: Evidence From Corporate Tax Avoidance In Gulf States," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 45-65.
  32. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
  33. Luong, Ha-Phuong & Jones, Chris & Temouri, Yama, 2025. "Cluster Internationalization to Tax Havens by Multinational Enterprises: An Exploration of Imitative Behaviour," Journal of World Business, Elsevier, vol. 60(4).
  34. Souillard, Baptiste, 2022. "Intra-industry spillovers of profit shifting and investments in tax havens," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 581-599.
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