Details about Charalambos Spathis

Access statistics for papers by Charalambos Spathis.

Last updated 2024-10-09. Update your information in the RePEc Author Service.

Short-id: psp67

Journal Articles

2024

1. Book-tax conformity and earnings management: A research agenda
   Journal of International Accounting, Auditing and Taxation, 2024, 54, (C) View citations (1)

2019

2. Classifying internal audit quality using textual analysis: the case of auditor selection
   Managerial Auditing Journal, 2019, 34, (8), 924-950 View citations (3)

2018

3. Assessing Internal Audit with Text Mining
   Journal of Information & Knowledge Management (JIKM), 2018, 17, (02), 1-22 View citations (2)

2016

4. How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks
   Journal of Applied Accounting Research, 2016, 17, (2), 211-236 View citations (1)

2015

5. The effects of mandatory IFRS adoption and conditional conservatism on European bank values
   Journal of International Accounting, Auditing and Taxation, 2015, 24, (C), 72-81 View citations (3)

2014

6. Audit opinion and earnings management: Evidence from Greece
   Accounting Forum, 2014, 38, (1), 38-54 View citations (15)
   Also in Accounting forum, 2014, 38, (1), 38-54 (2014) View citations (20)

2013

7. Accounting benefits and satisfaction in an ERP environment
   International Journal of Accounting Information Systems, 2013, 14, (3), 209-234 View citations (18)
8. Regulations and Audit Opinions: Evidence from EU Banking Institutions
   Computational Economics, 2013, 41, (3), 387-405 View citations (1)

2012

9. Earnings management and the role of auditors in an unusual IFRS context: The case of Greece
   Journal of International Accounting, Auditing and Taxation, 2012, 21, (1), 62-78 View citations (21)

2010

10. Audit‐firm group appointment: an artificial intelligence approach
    Intelligent Systems in Accounting, Finance and Management, 2010, 17, (1), 1-17 View citations (1)
11. Measuring the success of the Greek Taxation Information System
    International Journal of Information Management, 2010, 30, (1), 47-56 View citations (8)
12. The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector
    International Journal of Managerial and Financial Accounting, 2010, 2, (1), 4-19

2007

13. A comparison of nearest neighbours, discriminant and logit models for auditing decisions
    Intelligent Systems in Accounting, Finance and Management, 2007, 15, (1‐2), 23-40 View citations (2)
14. The adoption of IFRS in South Eastern Europe: the case of Greece
    International Journal of Financial Services Management, 2007, 2, (1/2), 50-63 View citations (8)

2006

15. Auditee and audit firm characteristics as determinants of audit qualifications
    Managerial Auditing Journal, 2006, 21, (9), 905-920

2003

16. Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece
    The International Journal of Accounting, 2003, 38, (3), 267-284 View citations (17)

2002

17. Detecting false financial statements using published data: some evidence from Greece
    Managerial Auditing Journal, 2002, 17, (4), 179-191 View citations (6)
18. Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques
    European Accounting Review, 2002, 11, (3), 509-535 View citations (37)

2000

19. Euro and Profitability of Greek Banks
    European Research Studies Journal, 2000, III, (3-4), 43-56

1997

20. Segment reporting: theoretical analysis and empirical approach in Greek enterprises
    European Accounting Review, 1997, 6, (4), 804-807

Chapters

2021

1. Corporate Governance and Its Association with Audit Opinion: The Case of Greece
   Springer

2017

2. Internal Audit Disclosure Regarding to External Audit in Greece
   Springer View citations (1)