All Stories

  1. Book-tax conformity and earnings management: A research agenda

    Article • Journal of International Accounting Auditing and Taxation, March 2024, Elsevier

    Prof Charalambos Spathis

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

    Article • January 2021, Springer Science + Business Media

    Prof Charalambos Spathis

  3. Classifying internal audit quality using textual analysis: the case of auditor selection

    Article • Managerial Auditing Journal, September 2019, Emerald

    Prof Charalambos Spathis

  4. Assessing Internal Audit with Text Mining

    Article • Journal of Information & Knowledge Management, June 2018, World Scientific Pub Co Pte Lt

    Prof Charalambos Spathis

  5. Internal Audit Disclosure Regarding to External Audit in Greece

    Article • January 2017, Springer Science + Business Media

    Prof Charalambos Spathis

  6. The value relevance of conservative and non-conservative banks

    Article • Journal of Applied Accounting Research, May 2016, Emerald

    Prof Charalambos Spathis, Panayotis Manganaris

  7. The effects of mandatory IFRS adoption and conditional conservatism on European bank values

    Article • Journal of International Accounting Auditing and Taxation, January 2015, Elsevier

    Prof Charalambos Spathis, Panayotis Manganaris

  8. Audit opinion and earnings management: Evidence from Greece

    Article • Accounting Forum, March 2014, Elsevier

    Prof Charalambos Spathis

  9. Accounting benefits and satisfaction in an ERP environment

    Article • International Journal of Accounting Information Systems, September 2013, Elsevier

    Prof Charalambos Spathis

  10. Regulations and Audit Opinions: Evidence from EU Banking Institutions

    Article • Computational Economics, July 2012, Springer Science + Business Media

    Dr Chrysovalantis GAGANIS, Prof Charalambos Spathis

  11. Greek Students’ Perceptions of an Introductory Accounting Course and the Accounting Profession

    Article • January 2012, Emerald

    Prof Charalambos Spathis, Panayotis Manganaris

  12. Earnings management and the role of auditors in an unusual IFRS context: The case of Greece

    Article • Journal of International Accounting Auditing and Taxation, January 2012, Elsevier

    Prof Charalambos Spathis

  13. Auditing in enterprise system environment: a synthesis

    Article • Journal of Enterprise Information Management, October 2011, Emerald

    Prof Charalambos Spathis

  14. Measuring the success of the Greek Taxation Information System

    Article • International Journal of Information Management, February 2010, Elsevier

    Prof Charalambos Spathis

  15. The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector

    Article • International Journal of Managerial and Financial Accounting, January 2010, Inderscience Publishers

    Prof Charalambos Spathis

  16. Audit-firm group appointment: an artificial intelligence approach

    Article • Intelligent Systems in Accounting Finance & Management, December 2009, Wiley

    Prof Charalambos Spathis

  17. Identifying Qualified Auditors' Opinions: A Data Mining Approach

    Article • Journal of Emerging Technologies in Accounting, December 2007, American Accounting Association

    Prof Charalambos Spathis

  18. Bank service quality: empirical evidence from Greek and Bulgarian retail customers

    Article • International Journal of Quality & Reliability Management, July 2007, Emerald

    Prof Charalambos Spathis

  19. Data Mining techniques for the detection of fraudulent financial statements

    Article • Expert Systems with Applications, May 2007, Elsevier

    Prof Charalambos Spathis

  20. A comparison of nearest neighbours, discriminant and logit models for auditing decisions

    Article • Intelligent Systems in Accounting Finance & Management, January 2007, Wiley

    Dr Chrysovalantis GAGANIS, Prof Charalambos Spathis

  21. The adoption of IFRS in South Eastern Europe: the case of Greece

    Article • International Journal of Financial Services Management, January 2007, Inderscience Publishers

    Prof Charalambos Spathis

  22. Auditee and audit firm characteristics as determinants of audit qualifications

    Article • Managerial Auditing Journal, December 2006, Emerald

    Prof Charalambos Spathis

  23. Bank service quality: evidence from five Balkan countries

    Article • Managing Service Quality, July 2006, Emerald

    Prof Charalambos Spathis

  24. Enterprise systems implementation and accounting benefits

    Article • Journal of Enterprise Information Management, January 2006, Emerald

    Prof Charalambos Spathis

  25. Assessing the benefits of using an enterprise system in accounting information and management

    Article • Journal of Enterprise Information Management, April 2005, Emerald

    Prof Charalambos Spathis

  26. A multicriteria discrimination approach to model qualified audit reports

    Article • Operational Research, September 2004, Springer Science + Business Media

    Prof Charalambos Spathis

  27. The accounting system and resource allocation reform in a public university

    Article • The International Journal of Educational Management, May 2004, Emerald

    Prof Charalambos Spathis

  28. Enterprise resource planning systems’ impact on accounting processes

    Article • Business Process Re-engineering &amp Management Journal, April 2004, Emerald

    Prof Charalambos Spathis

  29. Managing service quality in banks: customers’ gender effects

    Article • Managing Service Quality, February 2004, Emerald

    Prof Charalambos Spathis

  30. The usefulness of ERP systems for effective management

    Article • Industrial Management, December 2003, Emerald

    Prof Charalambos Spathis

  31. Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece

    Article • The International Journal of Accounting, September 2003, Elsevier

    Prof Charalambos Spathis

  32. Audit Qualification, Firm Litigation, and Financial Information: an Empirical Analysis in Greece

    Article • International Journal of Auditing, March 2003, Wiley

    Prof Charalambos Spathis

  33. Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques

    Article • European Accounting Review, September 2002, Taylor & Francis

    Prof Charalambos Spathis

  34. Assessing Profitability Factors in the Greek Banking System: A Multicriteria Methodology

    Article • International Transactions in Operational Research, September 2002, Wiley

    Prof Charalambos Spathis

  35. Detecting false financial statements using published data: some evidence from Greece

    Article • Managerial Auditing Journal, June 2002, Emerald

    Prof Charalambos Spathis

  36. An Empirical Study of Service Quality Perspectives in Public and Private Banks

    Article • January 2002, Springer Science + Business Media

    Prof Charalambos Spathis

  37. Designing Training Interventions: Human or Technical Skills Training?

    Article • International Journal of Training and Development, September 2001, Wiley

    Prof Charalambos Spathis

  38. Business and Economic Education - Criteria for Choice of Studies and Student Expectations

    Article • January 1998, Springer Science + Business Media

    Prof Charalambos Spathis

  39. Segment reporting: theoretical analysis and empirical approach in Greek enterprises

    Article • European Accounting Review, December 1997, Taylor & Francis

    Prof Charalambos Spathis

  40. Multivariate Analysis in Segment Reporting by Large Industry Firms in Greece

    Article • January 1997, Springer Science + Business Media

    Prof Charalambos Spathis

  41. Detecting Falsified Financial Statements Using Multicriteria Analysis: The Case Of Greece

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Prof Charalambos Spathis