Work

The Big Four accounting partnerships as professional enablers of global corporate tax avoidance

Year: 2026

Type: article

Source: Accounting Auditing & Accountability Journal

DOI: 10.1108/aaaj-10-2025-8419

Authors: Mona Nikidehaghani, Adam Robert Lucas, Federica Ricceri, James Guthrie

Institutions: University of Wollongong, IULM University, Macquarie University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7169594480

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Cites: 42

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