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Keywords: Corporate tax avoidance
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Journal Articles
Accounting, Auditing & Accountability Journal 1–28.
Published: 20 July 2026
...Mona Nikidehaghani; Adam Robert Lucas; Federica Ricceri; James Guthrie Purpose This paper aims to examine the role of Big Four accounting partnerships as professional enablers of corporate tax avoidance within the global tax governance system. It investigates how multifunctional service models...
