Anastasios Elemes

About

Anastasios Elemes is an Assistant Professor of Accounting at ESSEC Business School in France. His research areas focus on tax-motivated income shifting, audit-firm profitability, and financial reporting quality, with a particular emphasis on the Big 4 accounting firms and their impact on audit outcomes. Recent articles include analyses of auditor size and quality in relation to private firms, as well as the political connections of Big 4 offices. He actively contributes to understanding the dynamics between audit practices and financial reporting in the European context.