Privatizing the statutory auditing services in Greece
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.
Volume (Year): 9 (1999)
Issue (Month): 3 ()
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- 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.
- Apostolos Ballas, 1994. "Accounting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 107-121.
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- 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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