Earnings management, Auditor Tenure, Auditor Size and Auditing fees in Eurozone during the financial crisis
We Investigate the correlation between the quality of the published financial statements and the mandate, experience and fees of auditors in the five largest economies of the Eurozone (Germany, France, Italy, Spain, the Netherlands) in the light of the recent financial crisis.
The purpose of the project is to provide useful information both to supervisory authorities and investors about the changes that take place in the relationship of audited companies with auditors in during financial crisis.
Auditing practices in modern Accounting Information System environments
We examine the extent to which successful ERP implementations have affected audit procedures, substantive tests and risks. These elements are examined as determinants for audit quality.
The aim of the project is to provide useful information, both to companies and auditors auditing clients that have implemented ERPs, concerning the changes that take place, after the successful installation of a modern accounting information system, in the auditing practices.