The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour
The paper reports the results of a survey of the perceptions of individual auditors and corporate financial executives in Greece, regarding changes in emphases which auditors gave to various audit functions following the liberalization of the Greek auditing profession in 1992. The term 'liberalization' is used here to denote the introduction of competition in the market for statutory audits and the concomitant economic dependence of auditors on audited companies. The liberalization was effected through legislation and was the result of a long and intense intra-professional conflict between a group of indigenous auditors who until then enjoyed legal monopoly of practice and local branches of international accounting firms who wanted to enter the market for statutory audit services. The survey results suggest that following the liberalization, significantly more emphasis was placed by auditors on the provision of Management Advisory Services to audited companies. In relation to functions which are typically performed by auditors in order to form a professional opinion on corporate financial statements the survey revealed a large divergence in the perceptions of respondent groups.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 6 (1997)
Issue (Month): 1 (May)
|Contact details of provider:|| Web page: http://www.tandfonline.com/REAR20|
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/REAR20|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Apostolos Ballas, 1994. "Accounting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 107-121.
- John Margerison & Peter Moizer, 1996. "Auditor licensing in the European Union: a comparative study based on cultural differences," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 29-56.
When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:6:y:1997:i:1:p:85-108. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.