July 2015

Factors associated with Internal Audit Effectiveness: Evidence from Greece

The current study investigates the specific factors associated with internal audit effectiveness in the Greek business environment. Empirical evidence was collected by means of a mailed survey. Factor Analysis and regression analysis are used in order to illustrate the gathered information. The findings indicate that the main factors affecting internal audit effectiveness are: (1) quality of internal audit, (2)...

Author(s): Drogalas George, KaragiorgosTheofanis and Arampatzis Konstantinos

July 2015

Tax audit effectiveness in Greek firms: Tax auditors’ perceptions

Changes in tax auditing procedures, tax administration and generally in tax policy have attracted the attention of researchers in recent years. The aim of this study is to examine the relationship between tax audit effectiveness, tax legislation and the use of specialized information system tools. We use the ability of public tax auditors to track tax infringements as a measure of tax audit effectiveness. Over two...

Author(s): George Drogalas  Sorros Ioannis Karagiorgou Dimitra and Diavastis Ioannis