Now showing items 1-20 of 255

  • Corporate tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Metaxas, Georgios
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 26-01-2009
    In this paper we consider the phenomenon of corporate tax evasion in Greece. Tax evasion is one of the most important issues that the Greek economy and society is facing today. Current literature and research seems to focus ...
  • Accounting standardization in Europe and America. Theoretical and empirical approach.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Sgourakis, Georgios
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 18-07-2014
    This paper aims to study accounting standardization in Europe and America. The International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) for Europe and the Generally Accepted Accounting ...
  • Dynamic approach to capital structure of european maritime enterprises (oceanic shipping).

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Tsigkounaki, Hrakleia
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 18-07-2014
    The issue of capital structure of companies is one of the most debated problems of financial management. According to economic theory, capital structure determines the stock market value of firms and therefore their ...
  • An empirical investigation of effect of enterprise resource planning systems (ERP) in business performance: The case of Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Meletaki, Maria
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 18-07-2014
    The purpose of this paper is to investigate the effect of Enterprise Resource Planning Systems (ERP) in business performance. In the frames of the present work, we make an effort of a presentation of the performance and ...
  • Institutions, institutional change and tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Manias, Ioannis
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 18-07-2014
    The purpose of this study is to present the outline of the theory of institutions and institutional change, and the way that institutions react on the economic growth of a society and of a state in general. Specifically, ...
  • Cash holding determinants. Empirical research on industrial firms listed on the Athens stock exchange (ASE) before and after the crash of 2008.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Zografaki, Maria
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 18-07-2014
    The appropriate level at which a company maintains its cash holdings is an important factor for its smooth operation, as it relates directly to the ability of the company to meet the operating and the investment needs. The ...
  • Corporate governance and audit in banks.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vardaki, Elisavet
    Thesis advisor: Iatridis, Georgios
    Publication Date: 18-07-2014
    The purpose of this study is to present the need to control the banks, the benefits of implementing internal control systems in banks and governments toadapt to the requirements of the provisions of the regulatory framework. ...
  • Ownership structure and dividend policy.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mavrakis, Georgios
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 18-07-2014
    Purpose.To examine whether the ownership concentration and the independence between the president - owner and the manager affect the dividend policy of listed companies in Greece during the period 2004-2008. Design/metho ...
  • The effect of the composition of the board and the audit committee to determine the remuneration of the external audit fees.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Katsoulaki, Marina
    Thesis advisor: Terzaksi, Dimitrios
    Publication Date: 18-07-2014
    The purpose of this paper is to examine whether the existence of an audit committee as well as its characteristics are associated with higher external audit fees. The data used in this study were collected from the database ...
  • Culture and tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vrontaki, Styliani
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 18-07-2014
    The purpose of this research is to investigate the relationship between culture and tax evasion. More specifically, we present, discuss and analyze the impact of a) civilization and institutions operating in the contexts ...
  • Cash conversion cycle and profitability: an empirical investigation of industrial enterprises listed on the Aτhens stock exchange.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Alexakis, Dimosthenis
    Thesis advisor: Arvanitis, Stavros
    Publication Date: 18-07-2014
    The objective of this study is to analyze working capital management based on the respective theory and international literature, and, additionally, to explore the relationship between the former and profitability, for a ...
  • Investigating the impact of ERP systems on management accounting and internal control. Empirical research.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Athanasaki, Marilena
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 18-07-2014
    Today’s rapidly changing and highly competitive business environment, in conjunction with the technology expansion, put pressure on enterprises to search for new ways to survive and succeed. In order to ensure both their ...
  • An empirical investigation of the relationship between management accounting, internal audit and enterprice resourch planning systems (ERP): The case of Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vardaki, Maria
    Thesis advisor: Stefanou, Konstantinos
    Publication Date: 18-07-2014
    Purpose – The purpose of this paper is to investigate and then analyze the impact of Enterprise Resource Planning Systems (ERP) on management accounting practice (associated with the adoption of sophisticated accounting ...
  • Financial characteristics of companies that audited by large audit firms.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mastorakis, Marinos
    Thesis advisor: Syriopoulos, Konstantinos
    Publication Date: 18-07-2014
    The purpose of this study is to examine which financial characteristics are linked with the choice of a big audit firm with further investigation the association with free cash flows (FCF). The data used in this study were ...
  • Modern methods of financial control and performance budgeting. The contribution to a sound financial management.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Pagkos, Nikolaos
    Thesis advisor: Charisis, Charilaos
    Publication Date: 18-07-2014
    To ensure a proper and an effective management of the limited available public funds, it requires from states to adopt modern financial methods. This dissertation presents the modern methods of financial control and ...
  • Expenditure on research and development and firm performance: An empirical investigation of the high-tech industry (software and hardware) in the EU.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Pantagakis, Emmanouil
    Thesis advisor: Terzaksi, Dimitrios
    Publication Date: 18-07-2014
    In the modern globalized economy, R&D (Research & Development), play a key role towards technological and economic growth, both on a national as well as on a firm level. The firms in their effort to optimize competitiveness ...
  • Application of risk assessment within the system of internal audit in listed companies in the Greek stock market.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Makryvogiatzakis, Georgios
    Thesis advisor: Charisis, Charilaos
    Publication Date: 18-07-2014
    The objective of this paper is to highlight the strength of risk assessment within the framework of internal audit and the value could be added to modern enterprises, through its role, as a major component in modern corporate ...
  • The internal audit of business. Theoretical and research approach.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mokas, Emmanouil
    Thesis advisor: Charisis, Charilaos
    Publication Date: 18-07-2014
    Proper implementation of internal control procedures increases the competitiveness, creates additional wealth for shareholders, adds value to the operations of the company and maximizes long term performance and profitability. ...
  • How the financial reports contributed to the financial crisis?

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Mpouza, Maria
    Thesis advisor: Charisis, Charilaos
    Publication Date: 18-07-2014
    The current paper constitutes a thorough research and analysis on the way that the banking circumstances and the audits affect the current economic crisis on the banking industry. We will examine to what extent the current ...
  • Audit committee, internal audit as meckanism of corporate government.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Magripli, Evangelia
    Thesis advisor: Syriopoulos, Konstantinos
    Publication Date: 18-07-2014
    The purpose of this paper is to explore theoretically and analyze the role of the audit committee and the internal audit, as mechanisms of corporate governance in order to determine and evaluate their separate and joint ...