Browsing by Advisor "Σαμαρά, Αγγελική"

Now showing items 1-8 of 8

  • Internal audit in Local Government Authorities.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Andrianou, Eftychia
    Thesis advisor: Samara, Angeliki
    Publication Date: 2016-12-07
    Internal control is now internationally, a process that brings multiple benefits and add value to all types of entities in the private or public sector that it is implementing, provided it is carried out effectively. The ...

  • Internal audit of banks.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Nikiforou, Stavroula
    Thesis advisor: Samara, Angeliki
    Publication Date: 2017-11-09
    The rapid developments in the banking sector, the globalization of trade and economic activity, and global economic uncertainty have worsened the ever-increasing focus on the internal control of financial institutions. ...

  • The process of internal control in the individual parts of the company.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Maniorou, Eleftheria
    Thesis advisor: Samara, Angeliki
    Publication Date: 2021-01-20
    Nowadays, the business environment is occupied by changes in business activities. Every business must therefore develop such strategies and tactics that will enable it to respond to a complex environment and conditions of ...

  • Money laundering and tax evasion.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Kourkouti, Spyridoula
    Thesis advisor: Samara, Angeliki
    Publication Date: 2021-06-18
    Money laundering, which falls within the sphere of the black economy, is not a phenomenon of our times. However, the international dimensions it has taken over the years, as well as the multidimensional adverse economic, ...

  • The internal audit of shipping companies.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Gryllos, Georgios
    Thesis advisor: Samara, Angeliki
    Publication Date: 2021-04-14
    The phenomenon of globalization in nowadays and the increasing technological progress since the beginning of the 20th century, not only contributed to the rapid growth of businesses and economies, but also brought to the ...

  • The impact of deferred taxation (IAS 12) and the earnigs management in the economic statements of the Greek listed companies in the Greek stock exchange market.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Tsafaraki, Eleni
    Thesis advisor: Samara, Angeliki
    Publication Date: 2020-06-18
    This diploma thesis examines the phenomenon of profit manipulation (earnings management) through the method of accrual accounting and deferred taxation, meaning identified through IAS 12 and applied to all Economic entities ...

  • International Accounting Standard 12 and deferred tax in banking industry.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Iliadis, Konstantinos
    Thesis advisor: Samara, Angeliki
    Publication Date: 2020-05-18
    The purpose of the thesis is to present the role of deferred taxation in the financial statements of the four domestic systemic banks. In particular, it seeks to highlight the incentives and effects of deferred taxation ...

  • Taxation of natural and legal persons and tax auditing.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Angelogiannaki, Evangelia
    Thesis advisor: Samara, Angeliki
    Publication Date: 2017-09-08
    The tax system of a country is a very important part in social and economic terms. In addition to being the main mechanism of state revenues, indirectly reflects the ethos of the citizens of a state, by addressing that are ...