Anastasios Elemes

Anastasios Elemes is an Associate Professor of Accounting in the Department of Accounting and Management Control at ESSEC Business School, France. Holding a PhD and MSc from Rotterdam School of Management, his research has been published in top-tier journals including Accounting, Organizations and Society, European Accounting Review, and Journal of Accounting, Auditing, and Finance. He is also a CFA Charterholder actively involved with CFA France.

Education

• PhD in Financial Accounting, Rotterdam School of Management, Erasmus University (2015)
• MSc in Finance & Investments, Rotterdam School of Management, Erasmus University (2011)

Research Focus

Elemes specializes in auditing, taxation, and international financial reporting with emphasis on Big 4 accounting firms' behavior. His work investigates political connections, cross-border tax planning, audit quality determinants, and regulatory implications. He examines how audit firm networks influence client reporting and how political ties affect auditor independence, contributing critical insights to corporate governance frameworks.

Research Trends

His recent publications (2021-2024) reveal three dominant themes: (1) Audit firm profitability drivers and consequences for audit outcomes, (2) Tax-motivated income shifting within global audit networks, and (3) Political connections' impact on audit quality. Using large-scale datasets and econometric methods, his research consistently demonstrates how structural factors within Big 4 firms affect financial reporting integrity across jurisdictions.

Scientific Recognition

• European Accounting Review Best Reviewer Award (2024)
• CFA France Volunteer of the Year Award (2017)
• Best Academic Essay Award, Rotterdam School of Management (2011)
• CFA Scholarship (2014, 2012)
• Visiting Scholar at Rotman School of Management (2011)

Academic Service & Advisory

Elemes has supervised Bachelor and Master theses at Rotterdam School of Management (2011-2015). His research is supported by CFA Institute scholarships and he serves on the Editorial Board of Accounting Forum. As a permanent member of the CFA France Advocacy Team since 2015, he actively shapes policy discussions on financial reporting standards and ethical practices in the accounting profession.

Professional Integration

His dual expertise in academic research and professional practice (evidenced by CFA charterholder status) enables unique contributions to both scholarly discourse and industry standards. Current work examines evolving international tax landscapes and their implications for audit firm structures, with particular focus on European regulatory developments.