Anastasios Elemes
Biographic Data
| ID | 8940762 |
|---|---|
| NAME | Anastasios Elemes |
| GIVEN NAMES | Anastasios |
| FAMILY NAME | Elemes |
| SIGNATURE | ELEMES A |
| AFFILIATIONS | École Supérieure des Sciences Économiques et Commerciales |
| ORCID | 0000-0002-3500-4904 |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 2 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2022 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
David versus Goliath
We examine the relation between auditor size and audit quality for a sample of U.K. private firms. Private firms prioritize tax considerations over reducing information asymmetry in their financial reporting. We find that Big 4’s private clients exhibit higher levels of discretionary accruals and lower precision of accrual estimates than non-Big 4’s private clients. Although Big 4 auditors are less tolerant of income-increasing earnings managemen…
Big 4 Office Political Connections and Client Restatements
Extant literature suggests that audit firms establish political connections at the national level to lobby regulators and legislators. In this paper we construct a novel dataset of Big 4 auditors’ political connections at the audit office level and examine the implications of auditors’ political connections for their audit quality. We find that client firms of politically connected audit offices are less likely to restate their earnings. However,…
No prominent works on this page.
Big 4 Office Political Connections and Client Restatements
Extant literature suggests that audit firms establish political connections at the national level to lobby regulators and legislators. In this paper we construct a novel dataset of Big 4 auditors’ political connections at the audit office level and examine the implications of auditors’ political connections for their audit quality. We find that client firms of politically connected audit offices are less likely to restate their earnings. However,…
David versus Goliath
We examine the relation between auditor size and audit quality for a sample of U.K. private firms. Private firms prioritize tax considerations over reducing information asymmetry in their financial reporting. We find that Big 4’s private clients exhibit higher levels of discretionary accruals and lower precision of accrual estimates than non-Big 4’s private clients. Although Big 4 auditors are less tolerant of income-increasing earnings managemen…
Accounting (2 works) · Accrual (2 works) · Audit (2 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Earnings (2 works) · Earnings Management (2 works) · Earnings quality (2 works) · Quality audit (2 works) · Auditor independence (1 work)