Now showing items 1-5 of 5

  • International Accounting Standard 38 (I.A.S. 38) - Intangible assets.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Doriakis, Georgios
    Thesis advisor: Tachynakis, Panagiotis
    Publication Date: 2020-10-09
    International Accounting Standards are rules of international acceptance and recognition that describe the information and information that should be listed in a company's financial statements. The role of intangible assets ...
  • Internal control and risk management.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Katsarakis, Ioannis
    Thesis advisor: Tachynakis, Panagiotis
    Publication Date: 2020-07-01
    Purpose: This thesis examines the contribution of internal control to risk management through theoretical and empirical research it seeks to demonstrate that internal control is an integral part of effective corporate ...
  • Internal control in tourism businesses of incoming tourism.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Mastrogioglou, Chrysoula
    Thesis advisor: Tachynakis, Panagiotis
    Publication Date: 2021-05-11
    The purpose of the present thesis is to examine the application of internal control in incoming tourism businesses with emphasis on travel agencies that have been extensively studied in contemporary literature. Internal ...
  • The structure of internal audit system in a listed entity.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Sifaki, Paraskevi
    Thesis advisor: Tachynakis, Panagiotis
    Publication Date: 2020-05-22
    Internal control is a function of great importance in every business because it consists a valuable tool for increasing the quality of financial information and ensuring the validity of financial statements. The purpose ...
  • The beautification of financial statements and the role of IFRS.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Lionaki, Athina-Maria
    Thesis advisor: Tachynakis, Panagiotis
    Publication Date: 2017-09-08
    In modern societies the phenomenon of beautification of Financial Statements has been intensely preoccupied regulators, investors and general users of financial statements. This phenomenon has given rise to several studies ...