Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Risk based internal audit at Greek listed shipping companies of New York stock exchange

Andreas G. Koutoupis
  • Andreas G. Koutoupis
  • Department of Accounting and Finance, Faculty of Economics and Business, University of Thessaly, Greece.
  • Google Scholar
Panagiotis Kyriakogkonas
  • Panagiotis Kyriakogkonas
  • Department of Business Administration, School of Business, University of the Aegean, Greece.
  • Google Scholar
Ioannis Ploumpis
  • Ioannis Ploumpis
  • Department of Economics and National Policies, Faculty of Economics and Political Sciences, National and Kapodistrian University, Athens, Greece.
  • Google Scholar
Dimitrios Leontis
  • Dimitrios Leontis
  • Department of Business Administration, School of Business, University of the Aegean, Greece.
  • Google Scholar


  •  Received: 10 August 2020
  •  Accepted: 22 October 2020
  •  Published: 31 October 2020

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Coetzee P, Lubbe D (2013). Improving the Efficiency and Effectiveness of Risk-Based Internal Audit Engagements. International Journal of Auditing 18(2):115-125.
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Klamut E (2018). Internal Audit Tool for Minimizing the Risk of Fraud. Financial Internet Quarterly e-Finanse 14(1):49-68.
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Koutoupis AG, Pazarskis M, Lazos G, Ploumpis I (2019). Financial Crisis and Corporate Governance: The Role of Internal Audit in the Greek Context. Corporate Board: Role, Duties and Composition 15(2):45-55.
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Koutoupis A, Tsamis A (2009). Risk based internal auditing within Greek banks: A case study approach. Journal of Management and Governance 13(1):101-130.
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Marwa M, Salhi B, Jarboui A (2020). Environmental Audit and Environmental Disclosure Quality. Scientific Annals of Economics and Business 67(1):1-23.

 
 

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Rahman NA, Mastuki N, Kasim N, Osman MR (2018). Risk Based Internal Shariah Audit Practices in the Islamic Bank. The Journal of Social Sciences Research, Academic Research Publishing Group (5):954-961.
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Roussy M, Barbe O, Raimbault S (2020). Internal Audit: From Effectiveness to organizational significance. Managerial Auditing Journal 35(2):322-342.
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Velashani B, Jahanbani M, Zafarzade S (2012). Risk Based Internal Audit - An Empirical Model for Implementation. Studia I Materialy, 1-2(14-15):48-58.
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Zainal H (2017). Factors influencing the implementation of risk-based auditing. Asian Review of Accounting 25(8):00-00.
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