Leonard Seabrooke
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View article: Big 4 offshore: Transparency arbitrage across legal and geographical boundaries
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries Open
How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controv…
View article: Getting action for global economic justice: the micro-foundations of transnational activism
Getting action for global economic justice: the micro-foundations of transnational activism Open
Generating momentum for activist campaigns on complicated economic issues is difficult, especially in a transnational context. So, how did activists get action on tax justice and create a movement that has changed global tax policy? Drawin…
View article: The case for building climate reporting into financial accounting
The case for building climate reporting into financial accounting Open
For mitigation efforts against climate breakdown to be effective they need to bring in the private sector in a meaningful way. Current standards for financial reporting for commercial organizations focus on the interests of capital supplie…
View article: Entangled chains of global value and wealth
Entangled chains of global value and wealth Open
In recent decades multinational enterprises have developed ways to reorganize production and trade through Global Value Chains (GVCs), and to manage assets and liabilities through Global Wealth Chains (GWCs). This co-evolution has permitte…
View article: The changing spatial arrangements of global finance: Financial, social and legal infrastructures
The changing spatial arrangements of global finance: Financial, social and legal infrastructures Open
The spatial arrangements of global finance have changed significantly over the last 30 years, entangling new actors, relations and sites. Infrastructures have developed to stabilize change and complexity. The collection advocates for a bro…
View article: Professional ecologies in European sustainable finance
Professional ecologies in European sustainable finance Open
Finding direction in new policy areas requires a combination of mandate, expertise, and stakeholder engagement. Here we investigate the formation of the EU's sustainable finance agenda through activity in and around its High Level Expert G…
View article: The Big 4 Under Pressure: Scanning Work in Transnational Fields*
The Big 4 Under Pressure: Scanning Work in Transnational Fields* Open
We investigate what happens when accounting professionals come under external pressure to change established practices. We focus on corporate tax transparency, which has become an important battleground as stakeholders increasingly demand …
View article: Articulating Global Wealth Chains
Articulating Global Wealth Chains Open
In this concluding chapter, Leonard Seabrooke and Duncan Wigan summarize the volume through some conceptual considerations. The first is to distinguish the firm from the corporation to provide a stronger understanding of how global wealth …
View article: Art
Art Open
In this chapter, Oddný Helgadóttir investigates the formation of global wealth chains around high-value art. Helgadóttir explores how asset strategies for high-value art have led to tax-avoidance schemes based on modular and relational wea…
View article: Asset Strategies in Global Wealth Chains
Asset Strategies in Global Wealth Chains Open
This introductory chapter establishes why the study of global wealth chains is necessary for understanding how firms and elites contribute to economic growth and economic inequality in the world economy. Leonard Seabrooke and Duncan Wigan …
View article: Governing and Measuring Health Security: The Global Push for Pandemic Preparedness Indicators
Governing and Measuring Health Security: The Global Push for Pandemic Preparedness Indicators Open
Providing collective solutions to global pandemics requires the coordination of information that is accurate and accountable. In recent years there has been a global push for reliable pandemic preparedness indicators. This push has come fr…
View article: Global Governance, Expert Networks, and “Fragile States”
Global Governance, Expert Networks, and “Fragile States” Open
The chapter discusses how expert networks within and outside the UN and other international organizations have shaped definitions and policy responses to "fragile states". We detail, in particular, the bifurcation of policy responses to fr…
View article: Organising knowledge to prevent global health crises: a comparative analysis of pandemic preparedness indicators
Organising knowledge to prevent global health crises: a comparative analysis of pandemic preparedness indicators Open
Preparing for the possibility of a global pandemic presents a transnational organisational challenge: to assemble and coordinate knowledge over institutionally diverse countries with high fidelity. The COVID-19 pandemic has laid these prob…
View article: Professional action in global wealth chains
Professional action in global wealth chains Open
This article provides a framework for explaining professional action in multi‐jurisdictional tax and finance environments, focusing on how relationships between clients, professionals, and regulators shape market structures. Given the comp…
View article: Against hollow firms : repurposing the corporation for a more resilient economy
Against hollow firms : repurposing the corporation for a more resilient economy Open
The Covid-19 pandemic is revealing latent weaknesses at large, well-established companies who may now require state support. This report argues that those weaknesses pre-date the current pandemic and are a consequence of excesses in the no…
View article: Auditing with Accountability: Shrinking the Opportunity Spaces for Audit Failure
Auditing with Accountability: Shrinking the Opportunity Spaces for Audit Failure Open
In recent years a number of high-profile company failures have raised fundamental questions about the willingness and/or ability of auditors to exercise the professional scepticism necessary for the production of robust audits.
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View article: Issue control in transnational business governance interactions
Issue control in transnational business governance interactions Open
This chapter argues that two-level networks of issue professionals and organizations create the obstacles to better regulation and advancement of marginalized interests revealed by other chapters in the book. It identifies four such obstac…
View article: Transnational Business Governance Interactions
Transnational Business Governance Interactions Open
Since its inception, GLOBALGAP has transformed from an informal grouping of retailers into a highly elaborate regulatory organization. This chapter critically examines GLOBALGAP’s development. It argues that, through an iterative process o…
View article: A Tax Map of Global Professional Service Firms: Where Expert Services are Located and Why
A Tax Map of Global Professional Service Firms: Where Expert Services are Located and Why Open
The role of multi-disciplinary Global Professional Service Firms (GPSFs) in the architecture of international tax abuse has been very little studied. Although it has been known that some of these firms operate in many of the world’s secrec…
View article: Eu Demographic Change Experts
Eu Demographic Change Experts Open
Network data on demographic experts in the European, coded from work team participation and event attendance. The data has been anonymized.
View article: Eu Demographic Change Experts
Eu Demographic Change Experts Open
Network data on demographic experts in the European, coded from work team participation and event attendance. The data has been anonymized.
View article: Europe'S Fast- And Slow-Burning Crises
Europe'S Fast- And Slow-Burning Crises Open
The European Union has been confronted with crises across a range of policy areas. Crises have typically been viewed as providing impetus for further integration but are now straining the European project. This research agenda piece propos…
View article: Europe's fast- and slow-burning crises
Europe's fast- and slow-burning crises Open
The European Union has been confronted with crises across a range of policy areas. Crises have typically been viewed as providing impetus for further integration but are now straining the European project. This research agenda piece propos…
View article: Experts Networks and the European Commission on Demographic Change
Experts Networks and the European Commission on Demographic Change Open
This paper examines who populates the expert and policy network around demographic change issues in\nEurope. We examine how competing policy departments in the European Commission Directorates-\nGeneral (DGs) deal with the issue of Europe’…
View article: The networks and niches of international political economy
The networks and niches of international political economy Open
We analyze the organizational logics of how social clustering operates within International Political Economy (IPE). Using a variety of new data on IPE publishing, teaching, and conference attendance, we use network analysis and community …
View article: The governance of global wealth chains
The governance of global wealth chains Open
This article offers a theoretical framework to explain how Global Wealth Chains (GWCs) are created, maintained, and governed. We draw upon different strands of literature, including scholarship in International Political Economy and Econom…
View article: Grey Matter In Shadow Banking: International Organizations And Expert Strategies In Global Financial Governance
Grey Matter In Shadow Banking: International Organizations And Expert Strategies In Global Financial Governance Open
Who controls global policy debates on shadow banking regulation? We show how experts secured control over how issues in shadow banking regulation are treated by examining the policy recommendations of the Bank of International Settlements,…