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Details about Charalambos Spathis

E-mail:
Homepage:http://users.auth.gr/hspathis/
Workplace:Department of Economics, Aristotle University of Thessaloniki, (more information at EDIRC)

Access statistics for papers by Charalambos Spathis.

Last updated 2022-03-04. Update your information in the RePEc Author Service.

Short-id: psp67


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Journal Articles

2019

  1. Classifying internal audit quality using textual analysis: the case of auditor selection
    Managerial Auditing Journal, 2019, 34, (8), 924-950 Downloads View citations (1)

2018

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

2016

  1. 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 Downloads View citations (1)

2015

  1. 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 Downloads View citations (3)

2014

  1. Audit opinion and earnings management: Evidence from Greece
    Accounting forum, 2014, 38, (1), 38-54 Downloads View citations (15)
    Also in Accounting Forum, 2014, 38, (1), 38-54 (2014) Downloads View citations (5)

2013

  1. Accounting benefits and satisfaction in an ERP environment
    International Journal of Accounting Information Systems, 2013, 14, (3), 209-234 Downloads View citations (13)
  2. Regulations and Audit Opinions: Evidence from EU Banking Institutions
    Computational Economics, 2013, 41, (3), 387-405 Downloads View citations (1)

2012

  1. 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 Downloads View citations (19)

2010

  1. Audit‐firm group appointment: an artificial intelligence approach
    Intelligent Systems in Accounting, Finance and Management, 2010, 17, (1), 1-17 Downloads View citations (1)
  2. Measuring the success of the Greek Taxation Information System
    International Journal of Information Management, 2010, 30, (1), 47-56 Downloads View citations (2)
  3. 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 Downloads

2007

  1. 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 Downloads View citations (1)
  2. The adoption of IFRS in South Eastern Europe: the case of Greece
    International Journal of Financial Services Management, 2007, 2, (1/2), 50-63 Downloads View citations (9)

2003

  1. 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 Downloads View citations (16)

2002

  1. Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques
    European Accounting Review, 2002, 11, (3), 509-535 Downloads View citations (31)

2000

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

1997

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

Chapters

2021

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

2017

  1. Internal Audit Disclosure Regarding to External Audit in Greece
    Springer
 
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