Browsing by Keywords "accounting fraud"

Now showing items 1-8 of 8

  • Auditing and auditing scandals.

    Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
    Authors: Daskalakis, Vasileios; Mitsou, Archontoula
    Thesis advisor: Giannoulis, Ioannis
    Publication Date: 2021-03-24
    Accounting fraud nowadays is a given that is unbeatable by anyone. Nevertheless, strict measures can greatly reduce or even prevent would-be offenders The falsification of financial statements is a daily occurrence in the ...

  • External audit of public limited companies.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Fanouraki, Angeliki
    Thesis advisor: Ladas, Anestis
    Publication Date: 2018-06-06
    The phenomenon of counterfeiting the financial statements of bussinesses has been common in recent years and accounting frauds which have been revealed have raised serious concerns about the integrity of audit mechanisms. ...

  • External audit and frauds in the preparation of financial accounting statements.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Myrtaki, Anthoula
    Thesis advisor: Ladas, Anestis
    Publication Date: 2020-06-24
    The purpose of this paper is to highlight the importance of strict adherence to audit rules and procedures, the rigor of external audit and the contribution of its effectiveness to the prevention and detection of accounting ...

  • The effects of the auditors in the management of profits.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Papachristofi, Eirini; Chatzigiannaki, Evangelia; Psoma, Vasiliki
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-04-24
    The published earnings have a strong impact on all the activities of a business, as well as on the decisions taken by their management. One of the most important objectives is to meet the expectations of investors and the ...

  • The contribution of International Financial Reporting Standards to the manipulation of profit account.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Kartsonakis, Ioannis
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2021-04-22
    In the globalized economy there is a need for common rules for the preparation of corporate financial statements. The paper deals with the contribution of International Financial Reporting Standards (IFRS) to the manipulation ...

  • The contribution of international audit standards to the limitation of accounting fraud.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Fanourakis, Leonidas
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2023-03-31
    The removal of financial borders and the complexity of the modern financial environment have led over time to an ever-increasing tendency for the phenomenon of falsification of financial statements to appear. This form ...

  • Accounting scandals.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Anatoliti, Zoi; Kouroupaki, Kyriaki; Metaxakis, Emmanouil; Filippou, Dimitrios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-03-07
    The purpose of this paper is to investigate accounting frauds at a global and Greek level. In this context, the methodology followed is the bibliographic review of secondary data. The survey was conducted from February to ...

  • 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, ...