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Synopsis of the Accounting Research in Hellas

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  • Yiannis K. Yiannoulis

Abstract

The scope of this paper is to provide a synopsis of the accounting research in the Hellenic corporate environment. In addition, we will examine the quality of audit in publicly listed companies, as prescribed by the term “audit gap†; this term specifies and characterizes the growing public concern regarding the audit report credibility and efficiency.These two topics (Hellenic accounting and auditing environment) have been isolated and examined from the previous researchers in depth; however, the novel think of this study is that it examines this “audit gap†, which is the gap between the expectations the public has from the auditors and what auditors actually do in their reports (Caramanis, 2008). This research is useful for capital market and audit authorities as they should focus more on improving audit work and preparing accounting and auditing standards that prevent earnings management. However, our study has the limitation that it examined the capital market, audit and accounting environment of a single country, i.e. Hellas/Greece.

Suggested Citation

  • Yiannis K. Yiannoulis, 2021. "Synopsis of the Accounting Research in Hellas," Accounting and Finance Research, Sciedu Press, vol. 10(1), pages 1-75, February.
    • Handle: RePEc:jfr:afr111:v:10:y:2021:i:1:p:75
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    References listed on IDEAS

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    1. Shleifer, Andrei & Vishny, Robert W, 1997. "A Survey of Corporate Governance," Journal of Finance, American Finance Association, vol. 52(2), pages 737-783, June.
    2. D. Balios & N. Eriotis & S. Missiakoulis & D. Vasiliou, 2015. "Delisted versus voluntary delisted versus remain listed: an ordered analysis," Applied Economics Letters, Taylor & Francis Journals, vol. 22(1), pages 66-70, January.
    3. Apostolos Ballas, 1994. "Accounting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 107-121.
    4. Oded Stark & Ita Falk, 2000. "Transfers, Empathy Formation, and Reverse Transfers," International Economic Association Series, in: L.-A. Gérard-Varet & S.-C. Kolm & J. Mercier Ythier (ed.), The Economics of Reciprocity, Giving and Altruism, chapter 8, pages 174-181, Palgrave Macmillan.
    5. Bhattacharya, Utpal & Daouk, Hazem & Welker, Michael, 2003. "The World Price of Earnings Opacity," Working Papers 127185, Cornell University, Department of Applied Economics and Management.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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