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Privatizing the statutory auditing services in Greece

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Author Info

  • Apostolos Ballas

Abstract

This paper examines the historical process of privatizing the Greek auditing profession in the context of contemporaneous political and economic developments that date from the inception of the profession in 1955. The paper focuses on the successive attempts to implement the EEC's Eighth Company Law Directive that led to the abolition of the Body of Sworn-in Accountants - the state-sponsored institute and at the same time a practising firm. Furthermore, the changing expectations about the auditor's role as reflected in the privatization discussions over time are explored.

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File URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330250
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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal Accounting History Review.

Volume (Year): 9 (1999)
Issue (Month): 3 ()
Pages: 349-373

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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:349-373

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Related research

Keywords: Statutory Auditing; Privatization; Auditing History; Greece;

References

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  1. Apostolos Ballas, 1994. "Accounting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 107-121.
  2. Walker, Stephen P., 1995. "The genesis of professional organization in scotland: a contextual analysis," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 285-310, May.
  3. Constantinos Caramanis, 1997. "The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 85-108.
  4. Ballas, Apostoles A., 1998. "The creation of the auditing profession in Greece," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 715-736, November.
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Citations

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Cited by:
  1. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 385-393.
  2. Nieves Carrera & Isabel Gutierrez & Salvador Carmona, 2001. "Gender, the state and the audit profession: evidence from Spain (1942-88)," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 803-815.

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