Browsing EΛ.ΜΕ.ΠΑ. / HMU by Advisor "Tampouratzi, Efthalia"

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  • Deffered taxiation in Greek firms.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Giakoumakis, Ioannis
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2024-01-22
    In the following master thesis, is made an attempt to fully present the International Accounting Standard 12 "Income Taxes", which is one of the most important accounting standards applied by the European Union as the ...

  • Effect of internal audit in the conduct of external audit.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Lasithiotaki, Fani
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2021-06-28
    Internal and external control are two of the most useful functions of modern financial units, as they allow the timely forecasting of risks, and provide safety valves to avoid them. The purpose of this research work is to ...

  • Internal audit and risk management.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Anagnostaki, Styliani
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2021-05-11
    In recent years the modern business and competitive environment, in which businesses are influenced has contributed to the upgrading of the role of internal control, making it the most important for the restructuring of ...

  • 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 ...

  • Which is the effectiveness of Greek Accounting Standards on the earnings of the companies after their implementation with the Law 4308/2014.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Anagnostaki, Theodora
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2020-05-29
    This postgraduate thesis examines the mandatory adoption of Greek Accounting Standards (ELAS) by the financial units that are incorporated in Law 4308/2014. In particular, the impact of the transition from the Greek ...