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dc.contributor.author
Axiotis, Demosthenis
en
dc.contributor.author
Kotilis, Ioannis Drosos
en
dc.date.accessioned
2017-04-21T09:25:14Z
dc.date.available
2017-04-22T00:00:10Z
dc.date.issued
2017-04-21
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/15252
dc.rights
Default License
dc.subject
Voluntary Audit
en
dc.title
Voluntary Audit in SMEs
en
heal.type
masterThesis
el
heal.creatorID.dhareID
1107150004
heal.creatorID.dhareID
1107150013
heal.generalDescription
The purpose of this study is to investigate the determinants of voluntary audit in the EU.
en
heal.classification
Auditing
en
heal.keywordURI.LCSH
Small business--Accounting
heal.keywordURI.LCSH
Small business--Finance
heal.keywordURI.LCSH
Small business--Auditing
heal.language
en
el
heal.access
free
el
heal.license
http://creativecommons.org/licenses/by-nc/4.0
el
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
el
heal.publicationDate
2017-04-21
heal.abstract
This dissertation was written as part of the MSc in International Accounting, Auditing and Financial Management at the International Hellenic University. The purpose of our study is to investigate the determinants of voluntary audit in the EU. In the following pages, we began to focus on the 4 EU countries (Germany, UK, France, Italy), member countries of the G7 group and with the highest GDPs among the EU countries, and due to data restrictions decided to proceed with only Italy. The prior literature and relevant researches helped us in our effort to focus on some key factors that affect the decision of voluntary audit. According to these researches some of the most common and significant drivers for voluntary audit are the firm size, the ownership structure and the debt accompanied by potential agency conflicts and internal control demands due to a separation of the management and the ownership of the company.
en
heal.advisorName
Leventis, Stergios
en
heal.committeeMemberName
Leventis, Stergios
en
heal.committeeMemberName
Dr. Grose, Christos
en
heal.committeeMemberName
Dr. Sikalidis, Alexandros
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
el
heal.numberOfPages
52
el
heal.spatialCoverage
Germany
en
heal.spatialCoverage
United Kingdom
en
heal.spatialCoverage
France
en
heal.spatialCoverage
Italy
en


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