IDEAS home Printed from https://ideas.repec.org/e/psp67.html
   My authors  Follow this author

Charalambos Spathis

Personal Details

First Name:Charalambos
Middle Name:
Last Name:Spathis
Suffix:
RePEc Short-ID:psp67
[This author has chosen not to make the email address public]
http://users.auth.gr/hspathis/
Terminal Degree: Department of Economics; Aristotle University of Thessaloniki (from RePEc Genealogy)

Affiliation

Department of Economics
Aristotle University of Thessaloniki

Thessaloniki, Greece
http://www.econ.auth.gr/
RePEc:edi:deautgr (more details at EDIRC)

Research output

as
Jump to: Articles Chapters

Articles

  1. Floropoulos, Stylianos & Tsipouridou, Maria & Spathis, Charalambos, 2024. "Book-tax conformity and earnings management: A research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  2. Georgia Boskou & Efstathios Kirkos & Charalambos Spathis, 2019. "Classifying internal audit quality using textual analysis: the case of auditor selection," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(8), pages 924-950, May.
  3. Georgia Boskou & Efstathios Kirkos & Charalambos Spathis, 2018. "Assessing Internal Audit with Text Mining," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 17(02), pages 1-22, June.
  4. Panayotis Manganaris & Charalambos Spathis & Apostolos Dasilas, 2016. "How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 17(2), pages 211-236, May.
  5. Manganaris, Panayotis & Spathis, Charalambos & Dasilas, Apostolos, 2015. "The effects of mandatory IFRS adoption and conditional conservatism on European bank values," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 72-81.
  6. Tsipouridou, Maria & Spathis, Charalambos, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting forum, Elsevier, vol. 38(1), pages 38-54.
  7. Kanellou, Alexandra & Spathis, Charalambos, 2013. "Accounting benefits and satisfaction in an ERP environment," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 209-234.
  8. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis, 2013. "Regulations and Audit Opinions: Evidence from EU Banking Institutions," Computational Economics, Springer;Society for Computational Economics, vol. 41(3), pages 387-405, March.
  9. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.
  10. Efstathios Kirkos & Charalambos Spathis & Yannis Manolopoulos, 2010. "Audit‐firm group appointment: an artificial intelligence approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 17(1), pages 1-17, January.
  11. Eleftheria Georgakopoulou & Charalambos Spathis & Iordanis Floropoulos, 2010. "The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 2(1), pages 4-19.
  12. Floropoulos, Jordan & Spathis, Charalambos & Halvatzis, Dimitrios & Tsipouridou, Maria, 2010. "Measuring the success of the Greek Taxation Information System," International Journal of Information Management, Elsevier, vol. 30(1), pages 47-56.
  13. Charalambos Spathis & Eleftheria Georgakopoulou, 2007. "The adoption of IFRS in South Eastern Europe: the case of Greece," International Journal of Financial Services Management, Inderscience Enterprises Ltd, vol. 2(1/2), pages 50-63.
  14. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis & Constantin Zopounidis, 2007. "A comparison of nearest neighbours, discriminant and logit models for auditing decisions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 15(1‐2), pages 23-40, January.
  15. Constantinos Caramanis & Charalambos Spathis, 2006. "Auditee and audit firm characteristics as determinants of audit qualifications," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 21(9), pages 905-920, December.
  16. Spathis, Charalambos & Doumpos, Michael & Zopounidis, Constantin, 2003. "Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece," The International Journal of Accounting, Elsevier, vol. 38(3), pages 267-284.
  17. Charalambos T. Spathis, 2002. "Detecting false financial statements using published data: some evidence from Greece," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 17(4), pages 179-191, June.
  18. Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 509-535.
  19. Kosmidou, V. K. & Spathis, T. Ch., 2000. "Euro and Profitability of Greek Banks," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 43-56, July - De.
  20. Charalambos Spathis, 1997. "Segment reporting: theoretical analysis and empirical approach in Greek enterprises," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 804-807.

Chapters

  1. Georgia Boskou & Maria Tsipouridou & Charalambos Spathis, 2021. "Corporate Governance and Its Association with Audit Opinion: The Case of Greece," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Longitudinal Data Methods in Applied Economic Research, pages 357-378, Springer.
  2. Georgia Boskou & Efstathios Kirkos & Charalambos Spathis, 2017. "Internal Audit Disclosure Regarding to External Audit in Greece," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Applied Economic Research, chapter 0, pages 691-703, Springer.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Georgia Boskou & Efstathios Kirkos & Charalambos Spathis, 2019. "Classifying internal audit quality using textual analysis: the case of auditor selection," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(8), pages 924-950, May.

    Cited by:

    1. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).

  2. Georgia Boskou & Efstathios Kirkos & Charalambos Spathis, 2018. "Assessing Internal Audit with Text Mining," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 17(02), pages 1-22, June.

    Cited by:

    1. Rongjiang Cai & Tao Lv & Cheng Wang & Nana Liu, 2023. "Can Environmental Information Disclosure Enhance Firm Value?—An Analysis Based on Textual Characteristics of Annual Reports," IJERPH, MDPI, vol. 20(5), pages 1-21, February.
    2. Lhuillery, Stéphane & Tellechea, Marion & Thiéry, Stéphanie, 2023. "Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources," Technovation, Elsevier, vol. 123(C).

  3. Panayotis Manganaris & Charalambos Spathis & Apostolos Dasilas, 2016. "How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 17(2), pages 211-236, May.

    Cited by:

    1. Juniarti, 2018. "The Accounting Conservatism of the Adoption of IFRS in Indonesia," GATR Journals afr162, Global Academy of Training and Research (GATR) Enterprise.

  4. Manganaris, Panayotis & Spathis, Charalambos & Dasilas, Apostolos, 2015. "The effects of mandatory IFRS adoption and conditional conservatism on European bank values," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 72-81.

    Cited by:

    1. Dimitras, Augustinos I. & Gaganis, Chrysovalantis & Pasiouras, Fotios, 2018. "Financial reporting standards' change and the efficiency measures of EU banks," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 223-233.
    2. Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia, 2020. "Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
    3. Eliwa, Yasser & Aboud, Ahmed & Saleh, Ahmed, 2021. "ESG practices and the cost of debt: Evidence from EU countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).

  5. Tsipouridou, Maria & Spathis, Charalambos, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting forum, Elsevier, vol. 38(1), pages 38-54.

    Cited by:

    1. Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.
    2. Dimitrios Kydros & Michail Pazarskis & Athanasia Karakitsiou, 2022. "A framework for identifying the falsified financial statements using network textual analysis: a general model and the Greek example," Annals of Operations Research, Springer, vol. 316(1), pages 513-527, September.
    3. Nikos Vettas & Konstantinos Peppas & Sophia Stavraki & Michail Vasileiadis, 2020. "The contribution of Industry to the Greek economy: facts and prospects," Economic Bulletin, Bank of Greece, issue 52, pages 29-67, December.
    4. Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017. "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business 1701, Universidade de Vigo, GEN - Governance and Economics research Network.
    5. Mohammad Namazi & Navid Reza Namazi, 2017. "An empirical investigation of the effects of moderating and mediating variables in business research: Insights from an auditing report," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(4), December.
    6. Saeid Nouri & Behnam Gilaninia, 2017. "The Effect of Surplus Free Cash Flow and Audit Quality on Earnings Management," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 270-275.
    7. Ahmed A. Diab & Samir I. Abdelazim & Aref M. Eissa & Eid Mahmoud Abozaid & Mona Mohamed Elshaabany, 2021. "The Impact of Client Size and Financial Performance on Audit Opinion: Evidence from a Developing Market," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 10, January.
    8. Afroditi Ntokozi & Christos A. Tzovas & Constantinos G. Chalevas, 2022. "Earnings Management During Financial Crisis: The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 200-219, June.
    9. Hung Chi Chen & Hsiang-Tsai Chiang & Dessy Voren, 2023. "The Impact of the COVID-19 Pandemic on Quality of Financial Reports," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(4), pages 1-1.
    10. Mercedes Mareque & Elena Rivo-López & Mónica Villanueva-Villar & Santiago Lago-Peñas, 2019. "Audit Opinions: Are They Really Different for Family Businesses?," SAGE Open, , vol. 9(2), pages 21582440198, June.
    11. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
    12. Theodora Kosma & Pavlos Petroulas & Evangelia Vourvachaki, 2020. "What drives wage differentials in Greece: workplaces or workers?," Economic Bulletin, Bank of Greece, issue 52, pages 69-72, December.
    13. Thomas Dilger & Sabine Graschitz, 2015. "Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 8(2), pages 69-86, October.
    14. Mihai CARP & Iuliana Eugenia GEORGESCU, 2019. "The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(156), pages 666-666.
    15. Ioannis Asimakopoulos & Athanasios P. Fassas & Dimitris Malliaropulos, 2020. "Does earnings quality matter? Evidence from the Athens Exchange," Economic Bulletin, Bank of Greece, issue 52, pages 93-112, December.
    16. Constantina Backinezos & Stelios Panagiotou & Evangelia Vourvachaki, 2020. "Multiplier effects by sector: an input-output analysis of the Greek economy," Economic Bulletin, Bank of Greece, issue 52, pages 7-28, December.
    17. Xin Wang & Xiayun Song & Mingyang Sun, 2023. "How Does a Company’s ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience," IJERPH, MDPI, vol. 20(5), pages 1-17, February.
    18. Ammar Abid & Muhammad Shaique & Muhammad Anwar ul Haq, 2018. "Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan," IJFS, MDPI, vol. 6(2), pages 1-22, June.
    19. Elaheh Moazedi & Ehsan khansalar, 2016. "Earnings Management and Audit Opinion," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(4), pages 113-122, April.

  6. Kanellou, Alexandra & Spathis, Charalambos, 2013. "Accounting benefits and satisfaction in an ERP environment," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 209-234.

    Cited by:

    1. Ahmed Saleh Al-Matari & Rozita Amiruddin & Khairul Azman Aziz & Mohammed A. Al-Sharafi, 2022. "The Impact of Dynamic Accounting Information System on Organizational Resilience: The Mediating Role of Business Processes Capabilities," Sustainability, MDPI, vol. 14(9), pages 1-22, April.
    2. Sinziana-Maria Rindasu, 2018. "Information security challenges - vulnerabilities brought by ERP applications and cloud platforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 131-131, February.
    3. Martin Quinn & Peter Cleary & Catherine Batt & Pall Rikhardsson, 2021. "Accounting and Information Systems in Irish Family SME: Professionalisation Effects," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 454-476, September.
    4. Gambetta, Nicolás & García-Benau, María Antonia & Zorio-Grima, Ana, 2016. "Data analytics in banks' audit: The case of loan loss provisions in Uruguay," Journal of Business Research, Elsevier, vol. 69(11), pages 4793-4797.
    5. D.P. Emrinaldi Nur & Adhitya Agri Putra, 2020. "Enterprise Resource Planning and Firm Value: Case of Oil and Gas Firm in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 185-189.
    6. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    7. Nityesh Bhatt & Sunita Guru & Shashank Thanki & Gunjan Sood, 2021. "Analysing the factors affecting the selection of ERP package: a fuzzy AHP approach," Information Systems and e-Business Management, Springer, vol. 19(2), pages 641-682, June.
    8. Muhammad Fiaz & Amir Ikram & Asad Ilyas, 2018. "Enterprise Resource Planning Systems: Digitization of Healthcare Service Quality," Administrative Sciences, MDPI, vol. 8(3), pages 1-12, July.
    9. Ram, Jiwat & Corkindale, David & Wu, Ming-Lu, 2013. "Implementation critical success factors (CSFs) for ERP: Do they contribute to implementation success and post-implementation performance?," International Journal of Production Economics, Elsevier, vol. 144(1), pages 157-174.
    10. Christos Lemonakis & Nikolaos Sariannidis & Alexandros Garefalakis & Anastasia Adamou, 2020. "Visualizing operational effects of ERP systems through graphical representations: current trends and perspectives," Annals of Operations Research, Springer, vol. 294(1), pages 401-418, November.
    11. Yoonki Rhee & Sejun Yoon & Hyunseok Park, 2022. "Exploring Knowledge Trajectories of Accounting Information Systems Using Business Method Patents and Knowledge Persistence-Based Main Path Analysis," Mathematics, MDPI, vol. 10(18), pages 1-22, September.
    12. Freida Ozavize Ayodele & Liu Yao & Hasnah Binti Haron & Eyasan Leslie Dabor, 2019. "Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 18(02), pages 1-27, June.
    13. Xiangbin Yan & Guang Yu & Peinan Ji, 2019. "ERP investment and implementation between China and US: difference and enlightenment," Information Technology and Management, Springer, vol. 20(4), pages 175-185, December.
    14. Xin Chen & Qizhi Dai & Chaohong Na, 2019. "The value of enterprise information systems under different corporate governance aspects," Information Technology and Management, Springer, vol. 20(4), pages 223-247, December.
    15. Abdesamad Zouine, 2018. "Contrôle de gestion et progiciels de gestion intégrés: vers une nouvelle approche analytique des facteurs clés de succès," Post-Print hal-01907836, HAL.
    16. Pu, Shuyi & Lam, Jasmine Siu Lee, 2023. "The benefits of blockchain for digital certificates: A multiple case study analysis," Technology in Society, Elsevier, vol. 72(C).
    17. Barna Laura – Eugenia – Lavinia & Ionescu Bogdan – Ștefan, 2023. "ERP Systems as a Part of Business Digitalization Systems as a Part of Business Digitalization," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 1897-1908, July.

  7. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis, 2013. "Regulations and Audit Opinions: Evidence from EU Banking Institutions," Computational Economics, Springer;Society for Computational Economics, vol. 41(3), pages 387-405, March.

    Cited by:

    1. Adela Socol, 2016. "Banking Audit - Towards a Higher Degree of Harmonization," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 7-20, November.

  8. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.

    Cited by:

    1. Juan L. Gandía & David Huguet, 2021. "Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs," SAGE Open, , vol. 11(4), pages 21582440211, October.
    2. Marta Cristina Pelucio Grecco, 2013. "The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 110-132, October.
    3. Nikos Vettas & Konstantinos Peppas & Sophia Stavraki & Michail Vasileiadis, 2020. "The contribution of Industry to the Greek economy: facts and prospects," Economic Bulletin, Bank of Greece, issue 52, pages 29-67, December.
    4. Huma Fatima & Abdul Haque & Muhammad Usman, 2020. "Is there any association between real earnings management and crash risk of stock price during uncertainty? An evidence from family-owned firms in an emerging economy," Future Business Journal, Springer, vol. 6(1), pages 1-12, December.
    5. Tsipouridou, Maria & Spathis, Charalambos, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting forum, Elsevier, vol. 38(1), pages 38-54.
    6. Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021. "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, vol. 49(C).
    7. Mihai Carp & Leontina Păvăloaia & Constantin Toma & Iuliana Eugenia Georgescu & Mihai-Bogdan Afrăsinei, 2020. "Companies’ Sustainable Growth, Accounting Quality, and Investments Performances. The Case of the Romanian Capital Market," Sustainability, MDPI, vol. 12(22), pages 1-16, November.
    8. Alrashidi, Rasheed & Baboukardos, Diogenis & Arun, Thankom, 2021. "Audit fees, non-audit fees and access to finance: Evidence from India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    9. Alexios Kythreotis, 2015. "The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 8(1), pages 25-50, August.
    10. George Emmanuel Iatridis & Daniel Senftlechner, 2014. "An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital," Australian Accounting Review, CPA Australia, vol. 24(2), pages 171-181, June.
    11. Theodora Kosma & Pavlos Petroulas & Evangelia Vourvachaki, 2020. "What drives wage differentials in Greece: workplaces or workers?," Economic Bulletin, Bank of Greece, issue 52, pages 69-72, December.
    12. Chi Duong Thi, 2023. "Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings," SAGE Open, , vol. 13(2), pages 21582440231, June.
    13. Ioannis Asimakopoulos & Athanasios P. Fassas & Dimitris Malliaropulos, 2020. "Does earnings quality matter? Evidence from the Athens Exchange," Economic Bulletin, Bank of Greece, issue 52, pages 93-112, December.
    14. Ana Paula Lopes, 2018. "Audit Quality and Earnings Management: Evidence from Portugal," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 4(2), pages 179-192, April.
    15. El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D., 2018. "The interplay between related party transactions and earnings management: The role of audit quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 47-60.
    16. Constantina Backinezos & Stelios Panagiotou & Evangelia Vourvachaki, 2020. "Multiplier effects by sector: an input-output analysis of the Greek economy," Economic Bulletin, Bank of Greece, issue 52, pages 7-28, December.
    17. Ammar Abid & Muhammad Shaique & Muhammad Anwar ul Haq, 2018. "Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan," IJFS, MDPI, vol. 6(2), pages 1-22, June.
    18. Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.
    19. Ujkan Bajra & Simon Cadez, 2018. "The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US," Australian Accounting Review, CPA Australia, vol. 28(2), pages 152-166, June.
    20. Zhou, Haiyan & Owusu-Ansah, Stephen & Maggina, Anastasia, 2018. "Board of directors, audit committee, and firm performance: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 20-36.

  9. Efstathios Kirkos & Charalambos Spathis & Yannis Manolopoulos, 2010. "Audit‐firm group appointment: an artificial intelligence approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 17(1), pages 1-17, January.

    Cited by:

    1. Efstathios KIRKOS, 2012. "Predicting Auditor Switches By Applying Data Mining," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(3(21)/ Fa), pages 246-261.

  10. Floropoulos, Jordan & Spathis, Charalambos & Halvatzis, Dimitrios & Tsipouridou, Maria, 2010. "Measuring the success of the Greek Taxation Information System," International Journal of Information Management, Elsevier, vol. 30(1), pages 47-56.

    Cited by:

    1. Ulman, Milos & Jarolimek, Jan & Vasilenko, Alexandr & Kanska, E., 2012. "The Evaluation of Use and Quality of Public E-services among Enterprises," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 4(2), pages 1-11, June.
    2. Farida Veerankutty & Thurasamy Ramayah & Noor Azman Ali, 2018. "Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors," Social Sciences, MDPI, vol. 7(8), pages 1-19, July.
    3. Hamood Mohammed Al-Hattami & Faozi A. Almaqtari, 2023. "What determines digital accounting systems’ continuance intention? An empirical investigation in SMEs," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
    4. Trkman, Marina & Trkman, Peter, 2014. "Actors’ misaligned interests to explain the low impact of an information system – A case study," International Journal of Information Management, Elsevier, vol. 34(2), pages 296-307.
    5. Pankaj Dikshit & M. P. Gupta & Arpan Kumar Kar & B. Chandra, 2022. "Taxation transformation of businesses enabled by information systems: an empirical study of Goods and Services Tax implementation in India," SN Business & Economics, Springer, vol. 2(9), pages 1-26, September.
    6. Dwivedi, Yogesh K. & Kapoor, Kawaljeet Kaur & Williams, Michael D. & Williams, Janet, 2013. "RFID systems in libraries: An empirical examination of factors affecting system use and user satisfaction," International Journal of Information Management, Elsevier, vol. 33(2), pages 367-377.
    7. Hamood Mohd. Al-Hattami, 2021. "Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 127-153, March.

  11. Charalambos Spathis & Eleftheria Georgakopoulou, 2007. "The adoption of IFRS in South Eastern Europe: the case of Greece," International Journal of Financial Services Management, Inderscience Enterprises Ltd, vol. 2(1/2), pages 50-63.

    Cited by:

    1. Enas Abdullah Hassan, 2020. "The Economic Consequence Of International Financial Reporting Standards Adoption: Evidence From Corporate Tax Avoidance In Gulf States," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 45-65.
    2. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
    3. Tsipouridou, Maria & Spathis, Charalambos, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting forum, Elsevier, vol. 38(1), pages 38-54.
    4. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    5. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.
    6. George Iatridis & Konstantia Dalla, 2011. "The impact of IFRS implementation on Greek listed companies," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 7(3), pages 284-303, June.
    7. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.

  12. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis & Constantin Zopounidis, 2007. "A comparison of nearest neighbours, discriminant and logit models for auditing decisions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 15(1‐2), pages 23-40, January.

    Cited by:

    1. Efstathios KIRKOS, 2012. "Predicting Auditor Switches By Applying Data Mining," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(3(21)/ Fa), pages 246-261.
    2. Amani, Farzaneh A. & Fadlalla, Adam M., 2017. "Data mining applications in accounting: A review of the literature and organizing framework," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 32-58.

  13. Spathis, Charalambos & Doumpos, Michael & Zopounidis, Constantin, 2003. "Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece," The International Journal of Accounting, Elsevier, vol. 38(3), pages 267-284.

    Cited by:

    1. José Ramón Sánchez-Serrano & David Alaminos & Francisco García-Lagos & Angela M. Callejón-Gil, 2020. "Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks," Mathematics, MDPI, vol. 8(8), pages 1-14, August.
    2. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis & Constantin Zopounidis, 2007. "A comparison of nearest neighbours, discriminant and logit models for auditing decisions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 15(1‐2), pages 23-40, January.
    3. Dusica STEVCEVSKA SRBINOSKA, 2022. "Audit modifications in emerging markets: The Macedonian Stock Exchange," Romanian Journal of Economics, Institute of National Economy, vol. 55(2(64)), pages 43-69, December.
    4. Pasiouras, Fotios & Gaganis, Chrysovalantis & Zopounidis, Constantin, 2007. "Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK," European Journal of Operational Research, Elsevier, vol. 180(3), pages 1317-1330, August.
    5. Michael Doumpos & Chrysovalantis Gaganis & Fotios Pasiouras, 2005. "Explaining qualifications in audit reports using a support vector machine methodology," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 13(4), pages 197-215, December.
    6. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
    7. Tsipouridou, Maria & Spathis, Charalambos, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting forum, Elsevier, vol. 38(1), pages 38-54.
    8. Lai, Kam-Wah, 2013. "Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients," The International Journal of Accounting, Elsevier, vol. 48(4), pages 495-524.
    9. Knechel, W. Robert & Salterio, Steven E. & Kochetova-Kozloski, Natalia, 2010. "The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 316-333, April.
    10. Abderraouf Abelaziz & Hanen Moalla, 2010. "Les Déterminants De L'Opinion D'Audit Avec Réserve : Une Analyse Empirique En Tunisie," Post-Print hal-00481093, HAL.
    11. Floropoulos, Jordan & Spathis, Charalambos & Halvatzis, Dimitrios & Tsipouridou, Maria, 2010. "Measuring the success of the Greek Taxation Information System," International Journal of Information Management, Elsevier, vol. 30(1), pages 47-56.
    12. Chrysovalantis Gaganis, 2009. "Classification techniques for the identification of falsified financial statements: a comparative analysis," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 16(3), pages 207-229, July.
    13. George Emmanuel Iatridis & Anthony Dionysus Persakis, 2012. "Bank profitability determinants under IFRSs," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 3(1), pages 77-99.
    14. Shaio Yan Huang & Chi-Chen Lin & An-An Chiu & David C. Yen, 2017. "Fraud detection using fraud triangle risk factors," Information Systems Frontiers, Springer, vol. 19(6), pages 1343-1356, December.
    15. Shaio Yan Huang & Chi-Chen Lin & An-An Chiu & David C. Yen, 0. "Fraud detection using fraud triangle risk factors," Information Systems Frontiers, Springer, vol. 0, pages 1-14.
    16. Zhou, Haiyan & Owusu-Ansah, Stephen & Maggina, Anastasia, 2018. "Board of directors, audit committee, and firm performance: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 20-36.
    17. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.

  14. Charalambos T. Spathis, 2002. "Detecting false financial statements using published data: some evidence from Greece," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 17(4), pages 179-191, June.

    Cited by:

    1. Fouad Jamaani & Manal Alidarous, 2023. "Does the appointment of the three musketeers reduce IPO underpricing? global evidence," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(4), pages 887-929, December.
    2. ABILORO, Toba Olakunle ACA & OLORUNFEMI, Oladele Ebenezer, 2021. "Determinants of Fraudulent Financial Reporting in Nigeria: Integrating Fraud Triangle Theory Elements," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(12), pages 288-297, December.

  15. Ch. Spathis & M. Doumpos & C. Zopounidis, 2002. "Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 509-535.

    Cited by:

    1. George Iatridis & Panayotis Alexakis, 2012. "Evidence of voluntary accounting disclosures in the Athens Stock Market," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 73-92, February.
    2. Oriol Amat & Jordi Perramon & Ester Oliveras, 2003. "Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange," Economics Working Papers 677, Department of Economics and Business, Universitat Pompeu Fabra.
    3. Dimitrios Kydros & Michail Pazarskis & Athanasia Karakitsiou, 2022. "A framework for identifying the falsified financial statements using network textual analysis: a general model and the Greek example," Annals of Operations Research, Springer, vol. 316(1), pages 513-527, September.
    4. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis & Constantin Zopounidis, 2007. "A comparison of nearest neighbours, discriminant and logit models for auditing decisions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 15(1‐2), pages 23-40, January.
    5. Dusica STEVCEVSKA SRBINOSKA, 2022. "Audit modifications in emerging markets: The Macedonian Stock Exchange," Romanian Journal of Economics, Institute of National Economy, vol. 55(2(64)), pages 43-69, December.
    6. Iatridis, George Emmanuel, 2011. "Accounting disclosures, accounting quality and conditional and unconditional conservatism," International Review of Financial Analysis, Elsevier, vol. 20(2), pages 88-102, April.
    7. Pasiouras, Fotios & Gaganis, Chrysovalantis & Zopounidis, Constantin, 2007. "Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK," European Journal of Operational Research, Elsevier, vol. 180(3), pages 1317-1330, August.
    8. Michael Doumpos & Chrysovalantis Gaganis & Fotios Pasiouras, 2005. "Explaining qualifications in audit reports using a support vector machine methodology," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 13(4), pages 197-215, December.
    9. Tsipouridou, Maria & Spathis, Charalambos, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting forum, Elsevier, vol. 38(1), pages 38-54.
    10. Sola, Jose Luis, 2019. "Literary evaluation on creative accounting applied to IFRS," MPRA Paper 110073, University Library of Munich, Germany.
    11. James, Robert & Leung, Henry & Prokhorov, Artem, 2023. "A machine learning attack on illegal trading," Journal of Banking & Finance, Elsevier, vol. 148(C).
    12. Róbert Štefko & Petra Vašaničová & Sylvia Jenčová & Aneta Pachura, 2021. "Management and Economic Sustainability of the Slovak Industrial Companies with Medium Energy Intensity," Energies, MDPI, vol. 14(2), pages 1-15, January.
    13. Guoping Liu & Jerry Sun, 2015. "Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 250-275, September.
    14. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    15. Qiao Wang & Li Nie, 2021. "Do Chinese listed corporations really tell the truth? Empirical evidence from semi‐parametric analysis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 1825-1834, April.
    16. Lukas Timbate & Cheong Kyu Park, 2018. "CSR Performance, Financial Reporting, and Investors’ Perception on Financial Reporting," Sustainability, MDPI, vol. 10(2), pages 1-16, February.
    17. Abdullah Albizri & Deniz Appelbaum & Nicholas Rizzotto, 2019. "Evaluation of financial statements fraud detection research: a multi-disciplinary analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 206-241, December.
    18. Burcu Dikmen & Güray Küçükkocaoğlu, 2010. "The detection of earnings manipulation: the three-phase cutting plane algorithm using mathematical programming," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 29(5), pages 442-466.
    19. Spathis, Charalambos & Doumpos, Michael & Zopounidis, Constantin, 2003. "Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece," The International Journal of Accounting, Elsevier, vol. 38(3), pages 267-284.
    20. Emmanuel Iatridis, George, 2018. "Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 55(C), pages 29-49.
    21. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.
    22. Chrysovalantis Gaganis, 2009. "Classification techniques for the identification of falsified financial statements: a comparative analysis," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 16(3), pages 207-229, July.
    23. George Iatridis & Konstantia Dalla, 2011. "The impact of IFRS implementation on Greek listed companies," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 7(3), pages 284-303, June.
    24. Ana Paula Lopes, 2018. "Audit Quality and Earnings Management: Evidence from Portugal," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 4(2), pages 179-192, April.
    25. Chyan-long Jan, 2018. "An Effective Financial Statements Fraud Detection Model for the Sustainable Development of Financial Markets: Evidence from Taiwan," Sustainability, MDPI, vol. 10(2), pages 1-14, February.
    26. Joanna Wyrobek & Lukasz Poplawski & Marcin Surowka, 2020. "Identification of a Fraudulent Organizational Culture in Enterprises Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 622-637.
    27. Jerry Sun & Steven F. Cahan & Jing Xu, 2016. "Individual Auditor Conservatism After CSRC Sanctions," Journal of Business Ethics, Springer, vol. 136(1), pages 133-146, June.
    28. Elias Zavitsanos & Dimitris Mavroeidis & Konstantinos Bougiatiotis & Eirini Spyropoulou & Lefteris Loukas & Georgios Paliouras, 2023. "Financial misstatement detection: a realistic evaluation," Papers 2305.17457, arXiv.org.
    29. Ioannis Asimakopoulos & Dionysis Lalountas & Costas Siriopoulos, 2008. "The determinants for the survival of firms in the Athens Exchange," Economic Bulletin, Bank of Greece, issue 31, pages 07-30, November.
    30. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.

Chapters

  1. Georgia Boskou & Efstathios Kirkos & Charalambos Spathis, 2017. "Internal Audit Disclosure Regarding to External Audit in Greece," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Applied Economic Research, chapter 0, pages 691-703, Springer.

    Cited by:

    1. Georgia Boskou & Efstathios Kirkos & Charalambos Spathis, 2018. "Assessing Internal Audit with Text Mining," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 17(02), pages 1-22, June.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. For general information on how to correct material on RePEc, see these instructions.

To update listings or check citations waiting for approval, Charalambos Spathis should log into the RePEc Author Service.

To make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to add or correct references and citations.

To link different versions of the same work, where versions have a different title, use this form. Note that if the versions have a very similar title and are in the author's profile, the links will usually be created automatically.

Please note that most corrections can take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.