Now showing items 1-3 of 3

  • 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 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 ...