Πλοήγηση ανά Συγγραφέα "Kesisi, Evanthia"
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Τεκμήριο Assessment of corporate governance via internal audit(2011-08) Drogalas, George; Pantelidis, Panagiotis; Vouroutzidou, Rania; Kesisi, EvanthiaTechnological advancements have recently sharpened the ever'increasing attention on internal auditing. Simultaneously, corporate governance has received wide attention in recent years because of the major accounting scandals and large'scale corporate failures. Unfortunately, there is no such a study for the case of Greece that examines the interaction between internal audit and corporate governance. In this concept, the main purpose of the present paper is to sketch in broad brushstrokes the relationship between internal audit and corporate governance. According to up'to'date theoretical and empirical literature, the results point out the factors that assess the interaction between internal audit and corporate governance.Τεκμήριο Major studies of internal auditing: Greece in conjunction with Europe(2011-08) Pantelidis, Panagiotis; Drogalas, George; Ioannidou, Euaggelia; Kesisi, EvanthiaOrganizations have encountered rapid changes in economic complexity, expanded regulatory requirements, and technological advancements in recent years. These changes have sharpened the interest around internal auditing. However the amount of researchers who examined internal audit throughout Europe, a limited number of researchers in Greece examined the theoretical framework, the role and the effectiveness of internal auditing. In this context, the present paper aims to broaden the understanding of how internal auditing is practised throughout Greece. To be more specific, this study contributed to the literature by summarising the major studies addressing internal auditing and related issues in Europe and Greece. The results indicate the basic scientific interests about internal audit in Greece and the interaction with the studies conducting in Europe.