Over the past few decades, globalisation and the expansion of business investments and capital markets have led to a demand for high quality accounting information. Regulation (EC) No. 1606/2002 was applied in line with the process of internationalisation, involving the mandatory adoption of...

Over the past few decades the globalisation of business investments and capital markets has led to a demand for high-quality information. It is widely accepted by numerous organisations that adherence to International Financial Reporting Standards (IFRS) in the presentation of financial...

The present paper examines the association between average stock returns and average book returns and addresses the question as to whether there are common size and book-to-market factors in earnings and returns. The results of the empirical research, conducted in the Athens Stock Exchange,...

The advent of the IT‐led era and the increased competition have forced companies to react to the new changes in order to remain competitive. Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times...

Purpose: This paper aims to assess internal audit quality (IAQ) by using automated textual analysis of disclosures of internal audit mechanisms in annual reports. Design/methodology/approach: This paper uses seven text mining techniques to construct classification models that predict whether...

Purpose – The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be used in predicting qualified and unqualified audit reports. Design/methodology/approach – The data were...

In this study, we empirically investigate the relationship between financial and auditing requirements, capital requirements, official supervisory power, and the likelihood of receiving a qualified audit opinion. The sample consists of 71 qualified financial statements and 17,526 unqualified...

Purpose – The purpose of this paper is to explore the value relevance of accounting information before and after mandatory International Financial Reporting Standards (IFRS) adoption as well as the ensuing relationship between conditional conservatism and value relevance. The authors probe the...

Purpose – This paper examines the impact of decisions stemming from the new ERP system on the accounting information and management implemented at a large public university in Greece, based on perceived benefits according to users’ expectations and perceptions. Design/methodology/approach...