Tax haven networks and the role of the Big 4 accountancy firms
研究了四大会计师事务所与跨国公司建立和管理避税天堂子公司网络之间的关联，发现两者存在强相关和因果关系，表明审计政策可影响跨国公司的避税行为。
This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are tested using count models on firm-level data. Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE’s tax haven network and their use of the Big 4. We therefore argue that public policy related to the role of auditors can have a significant impact on the tax avoidance behaviour of MNEs.