Now showing items 21-40 of 255

  • Internal audit and its importance in the enterprise’s viability. An empirical study.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Koutsou, Athanasia
    Thesis advisor: Iatridis, Georgios
    Publication Date: 18-07-2014
    Subject of the present research is the contribution of the internal audit control to the increase of the outcome and the development of a company through a survey of the relevant bibliography and the practical study. The ...
  • Electronic governmentand applications cloud computing: Problems, suggestions, perspectives.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Skouras, Athanasios
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 18-07-2014
    The present study primarily addresses the need for expanding e-government in Greece in labor and social security legislation issues. Some of the aspects met are how egovernment can help companies reduce their cost, how can ...
  • Determinants of profitability of greek banks.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Spanaki, Maria
    Thesis advisor: Sorros, Ioannis
    Publication Date: 18-07-2014
    Companies are interested in their development and growth in order to create the apropriate conditons to maximize their profits and value. What are the determinants that influence and contribute to the profitabilty of banks? ...
  • Analysis of financial statements and investigate the sustainability of OFI FC in 2006-2011.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Manousaki, Maria
    Thesis advisor: Thanos, Georgios
    Publication Date: 18-07-2014
    Sports are attracting interest from a significant proportion of the population in developed societies across the globe. This interest is multiple times the common denominator of the economic importance of sport which, ...
  • How internal control can improve the public sector. The case of municipal government.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Stivaktaki, Aikaterini
    Thesis advisor: Iatridis, Georgios
    Publication Date: 18-07-2014
    This thesis was written with the aim of bringing to light the current state of the municipal government and proposing improvements by adopting appropriate systems of internal control. The reasons for concern are the ever ...
  • Investiytutional diversity and current systemic economic crisis.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Manioudis, Michail
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 18-07-2014
    The purpose of this thesis is to examine the causes of the major systemic imbalances between the European countries, highlighted by the current economic crisis. The unequal consequences of the crisis between the Mediterranean ...
  • Cultural diversity and enterprises performance.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Iliou, Anastasia
    Thesis advisor: Syriopoulos, Konstantinos
    Publication Date: 20-07-2014
    Internationalization of enterprises constitutes a major subject because it can affect their profitability – performance. This happens because when a firm internationalizes, it gets in touch with other countries that are ...
  • The audit on the financial statements of companies. How and who carried the risk of failure.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Sifakis, Georgios
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    This dissertation deals with the audit conducted on the financial statements of enterprises, while researching the risk of the audit’s failure, that increases by the manipulations and the irregularities of the auditees. ...
  • Economic and institutional factors affecting the profitability of banks.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Daskalaki, Kyriaki
    Thesis advisor: Thalassinos, Elefterios
    Publication Date: 20-07-2014
    The global banking system has received significant changes since the late 1920s until today due to situations and events that played a decisive role in its path. The purpose of this paper is to describe and analyze the ...
  • Corporate govermance and bankruptes.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Zourari, Elefteria
    Thesis advisor: Terzaksi, Dimitrios
    Publication Date: 20-07-2014
    This Dissertation investigates the way that corporate governance influences and predicts the financial status and the prosperity of companies as well as how that can contribute to the avoidance of financial depression or ...
  • Earnings management in capital intensive companies.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vourgourakis, Emmanouil
    Thesis advisor: Iatridis, Georgios
    Publication Date: 20-07-2014
    The purpose of the present study is the investigation of the phenomenon of corporate profits‟ manipulation in capital intensive companies. To achieve this goal, the concepts of earnings manipulation, creative accounting, ...
  • Business bnakruptcy prediction.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Zografaki, Dimitra
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 20-07-2014
    This thesis studies the problem of firm’s bankruptcy prediction. It includes three chapters. In the first chapter, the most significant prediction models of business bankruptcy, which were presented by Beaver and Altman, ...
  • Effectiveness of internal control systems in the banking sector.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Gianneri, Sofia
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    The radical changes in market rules render the presence of internal audit of a business necessary. The owners of each and every business or institution rely more and more on the department responsible for internal audit ...
  • The implementation of international auditing standards in private and public sector: Advantages of harmenination of auding methology.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mpraimllari, Elena
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    The purpose of this paper is to study the application of International Accounting Standards in the private (audit firms) and public sector (SAIs) and present their advantages and disadvantages. ix We studied extensively ...
  • Audit committee characteristics and auditor independence assurance.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Koutantou, Asimenia
    Thesis advisor: Syriopoulos, Konstantinos
    Publication Date: 20-07-2014
    This thesis on " audit committee characteristics and auditor independence assurance " was part of the graduate program " Accounting and Audit " of School of Management and Economics Department of Accounting and Finance, ...
  • Trade credit scoring and sale management.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Grigorakis, Zacharias
    Thesis advisor: Iatridis, Georgios
    Publication Date: 20-07-2014
    In the present study, the relationship between the credit policy and the sales is investigated, both theoretically and empirically. Credit is a natural way of short-term financing, resulting from normal business transactions. ...
  • Internal audit of banks.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Kallitsounaki, Paraskevi
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    Nowadays, the role of the financial institutions, that the release of the money market and the capital movement through the single European market has changed the economic system, is remarkable. The stability of the financial ...
  • Sticky costs and earnings forecasts.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Kokotakis, Vasileios
    Thesis advisor: Sorros, Ioannis
    Publication Date: 20-07-2014
    Cost behavior is one of the most important aspects of profit analysis for managers. Prior studies recognize the traditional model of fixed and variable costs. The traditional model of cost behavior assumes that costs are ...
  • Changes in internal audit at the period of great financial corporate standarts.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Tsintari, Argyro
    Thesis advisor: Charisis, Charilaos
    Publication Date: 20-07-2014
    Purpose of this work are the challenges and opportunities that internal audit faces in the context of current economic and financial crisis worldwide. This work identifies the corporate scandals that have shaken the confid ...
  • The characteristics of the board, the audit committee and the quality of financial statements.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Giotis, Nikolaos
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 20-07-2014
    The purpose of this study is to investigate the association between firms' financial reporting quality and corporate governance characteristics. In particular, this research examines whether board and audit committee ...