Charalambos Spathis
Associate Professor
Department of Economics
Division of Business Administration
54124
Tel: +30 2310 996688
Fax: +30 2310 996452
E-mail:
hspathis@econ.auth.gr
http://users.auth.gr/~hspathis/
Ph.D., Aristotle University of Thessaloniki, Greece, 1996. Major:
Accounting.
M.Sc., Aristotle University
of Thessaloniki, Greece, 1995. Major: Business Administration.
B.Sc., Aristotle University
of Thessaloniki, Greece, 1988. Major: Business Administration.
Ph.D. Scholar from the
Research Committee, Aristotle University of Thessaloniki, 1995-1996.
Special Post-Graduate
Scholarship, Department of Economics, Aristotle University of Thessaloniki,
1990-1996.
Aristotle
University of Thessaloniki, Department of Economics, Division of Business
Administration, 1998-present.
Aristotle
University of Thessaloniki, Department of Economics and Department of
Information Systems, Post-graduate in Information and Management, 2003-present.
Hellenic
Open University, Department of Business Administration, Coordinator and Adviser
for Accounting Courses, 2002-present.
Technological Educational
Institution of Thessaloniki, Department of Accounting, Adjunct Professor,
1992-1998.
ICBS – Thessaloniki
Business School, Adjunct Professor, 1991-1998.
Teaching Experience
Financial
Accounting, Management Accounting, Auditing, Accounting Information Systems,
Strategic Planning.
Gaganis, C., F. Pasiouras, C. Spathis, and Zopounidis, C. (2007). A Comparison of Nearest Neighbours,
Discriminant and Logit
Models for Auditing Decisions, Intelligent Systems in Accounting, Finance and
Management, Vol. 15, No. 1-2, pp. 23-40.
Petridou, E., Spathis, C., Glaveli, N., amd Liassides, C. (2007). Bank service quality: Empirical evidence from Greek
and Bulgarian customers. International Journal of Quality and Reliability Management, Vol. 24, No. 6, pp. 568-585.
Kirkos,
E., Spathis, C., and Manolopoulos, Y. (2007). Data Mining Techniques for the Detection of Fraudulent Financial
Statements. Expert Systems with Applications, Vol.
32, No. 4, pp. 995-1003.
Spathis, C., and Georgakopoulou, E. (2007). The Adoption of IFRS in South Eastern Europe: The Case of Greece. International Journal of Financial Services
Management, Vol. 2, No. 1-2, pp. 50-63.
Spathis, C. (2007). Detecting Fraudulent Financial Statements by using
Continuous Auditing, Volume of Essays in Honour of Professor A. Ignatiades, University of Macedonia, pp. 1211-1234.
Caramanis, C., and Spathis, C. (2006). Auditee and Audit Firm
Characteristics as Determinants of Audit Qualifications: Evidence from the Athens
Stock Exchange. Managerial Auditing Journal, Vol. 21, No. 9, pp. 905-920.
Spathis, C. (2006), Enterprise Systems Implementation and Accounting Benefits. Journal of Enterprise
Information Management,
Vol. 19, No. 1, pp. 67-82.
Glaveli, N., Petridou, E., Liassides,
C. and Spathis, C. (2006). Bank Service
Quality: Evidence from Five Balkan Countries. Managing Service Quality, Vol. 16, No. 4, pp.
380-394.
Spathis, C. and J. Ananiadis
(2005), Assessing the Benefits of using an Enterprise
System in Accounting Information and Management. Journal of Enterprise Information Management, Vol. 18, No. 2, pp. 195-210.
Floropoulos, I., C. Negakis and
C. Spathis (2005). Voluntary Disclosure: Empirical Evidence from Greek Listed and not
Listed Companies, Volume of Essays in
Honour of Professor S. Sarandides, University of Piraeus.
pp. 1213-1226.
Spathis, C., M. Doumpos and C. Zopounidis (2004). A Multicriteria Discrimination Approach to
Model Qualified Audit Reports, Operational
Research. Án International
Journal, Vol. 4, No. 3, pp. 347-355.
Spathis,
C. and S. Constantinides (2004). Enterprise Resource Planning Systems’ Impact on Accounting
Processes. Business Process
Management Journal, Vol. 10, No. 2, pp. 234-247.
Spathis, C. and J. Ananiadis (2004), The Accounting
System and Resource Allocation Reform in a Public University. The International Journal of
Educational Management, Vol. 18, No. 3, pp.
196-204.
Spathis,
C., E. Petridou and N. Glaveli
(2004). Managing Service Quality in Banks: Customers’ Gender
Effects. Managing
Service Quality, Vol. 14, No. 1, pp. 90-102.
Spathis,
C. and S. Constantinides (2003). The Usefulness of ERP Systems for
Effective Management. Industrial
Management and Data Systems, Vol. 103, No. 9, pp. 677-685.
Spathis,
C., M. Doumpos and C. Zopounidis
(2003). Using Client Performance Measures to Identify Pre-engagement Factors
Associated with Qualified Audit Reports in Greece. The International Journal of Accounting, Vol.
38, Íï. 3, pp. 267-284.
Floropoulos,
I., C. Negakis and C. Spathis
(2003). Financial Disclosure in the Board of Directors’
Management Report and Annex. The Southeuropean Review of Business Finance & Accounting, Vol. 1, No. 1, pp. 121-136.
Spathis, C. (2003).
Audit Qualification, Firm Litigation, and Financial Information: An Empirical
Analysis in Greece. International
Journal of Auditing, Vol. 7, No. 1, pp. 71-85.
Spathis,
C., K. Kosmidou and M. Doumpos
(2002). Assessing Profitability Factors in the Greek Banking System: A Multicriteria Methodology. International Transactions in Operational Research, Vol. 9,
No. 5, pp. 517-530.
Spathis,
C., M. Doumpos and C. Zopounidis
(2002). Detecting Falsified Financial Statements: A Comparative Study Using Multicriteria and Multivariate Statistical Techniques. The European Accounting Review, Vol. 11, No. 3, pp. 509-535.
Spathis, C. (2002). Detecting False Financial Statements using Published Data: Some
Evidence from Greece. Managerial
Auditing Journal, Vol. 17,
Íï. 4, pp. 179-191.
Petridou,
E. and C. Spathis (2001). Designing
Training Interventions: Human or Technical Skills Training? International Journal of Training and Development,
Vol. 5, No. 3, pp. 185-195.
Spathis,
C., E. Petridou and N. Glaveli
(2001). An Empirical Study of Service Quality Perspectives
in Public and Private Banks. In C. Zopounidis
(Ed.). New Trends in Banking
Management, Springer Physica Verlag, pp. 3-19.
Spathis, C., Ì. Doumpos and C. Zopounidis (2000).
Detecting Falsified Financial Statements Using Multicriteria
Analysis: The Case of Greece. Foundations of Computing and Decision Sciences, Vol. 25, No. 3, pp. 193-208.
Kosmidou,
K. and C. Spathis (2000). Euro and Profitability of Greek Banks. European Research Studies Journal,
Vol. 3, No. 3-4, pp. 43-56.
Spathis, C. (1999). Job Satisfaction and Employment Characteristics of Independent
Accountants in Greece. Spoudai,
Vol. 49, No. 1-4, pp. 77-91.
Floropoulos,
I., C. Spathis, D. Kousenidis
and C. Negakis (1998). Business
and Economic Education - Criteria for Choice of Studies and Student
Expectations. In C. Zopounidis
and P. M. Pardalos (Eds.). Managing
in Uncertainty: Theory and Practice,
Kluwer Academic Publishers, pp. 63-72.
Spathis, C. (1997).
Segment Reporting: Theoretical Analysis and Empirical Approach in Greek
Enterprises. The European
Accounting Review, Vol. 6,
No. 4, pp. 804-807.
Spathis, C. (1997). Multivariate Analysis in Segment Reporting by Large Industrial
Firms in Greece. In C. Zopounidis
(Ed.). New Operational Approaches for Financial Modelling, Springer Physica
Verlag, pp. 349-364.
Spathis,
C., C. Negakis and I. Floropoulos
(1994). Selecting and Defining Segments in Segmented
Reporting. Vezetestudomany (Journal
of Management Science), Vol. 25, No. 1, pp. 57-61.
Floropoulos,
I., C. Spathis and D. Kousenidis
(1994). Proposed Variation in Accounting to Meet the Impact
of Inflation. Vezetestudomany (Journal
of Management Science), Vol.
25, No. 1, pp. 72-76.
Spathis C. (1994). Audit of Investments on Fixed Assets. Scientific Annals, Aristotle University of Thessaloniki, Department of Economics, pp. 737-755.
Conference Papers
Kirkos, E., Spathis,
C., and Manolopoylos, Y. (2007). Applying Data Mining Methodologies for
Auditor Selection, Proceedings of the 11th
Panhellenic Conference in Informatics (PCI 2007) “Current Trends in Informatics”, Patras, May 18-20, Volume A’, pp. 165-177.
Matiaki, A. and Spathis, C. (2007). A Data Mining Approach for the
Identification of Audit Opinions, Proceedings of the 4th International
Conference on Enterprise Systems, Accounting and Logistics. Corfou, Greece, July 9-10, pp. 198-210.
Kanellou, A., and Spathis, C. (2007). ERP systems and Accounting:
Assessing the benefits, Proceedings
of the 4th International Conference on Enterprise Systems,
Accounting and Logistics. Corfou, Greece,
July 9-10, pp. 217-228.
Floropoulos, J., Spathis, C. Halvatzis, D. and Tsipouridou,
M., (2007), Information Technology Acceptance of Greek Gvernmental
Taxation System, Proceedings of the 10th
Toulon – Verona Conference, Thessaloniki, September, 3-4. pp. 212-224.
Kirkos, E., Spathis,
C., Nanopoulos, A. and Manolopoulos,
Y. (2006). Predicting
Qualified Auditor's Opinions: a Data Mining Approach, 10th East-European Conference on Advances in Databases and
Information Systems, Proceedings of the 2nd
ADBIS Workshop on Data Mining and Knowledge
Discovery, Thessaloniki, Greece,
September 3-7, pp. 26-36.
Manganaris, P., and Spathis, C. (2006). Introductory accounting students’
perceptions of the accounting course and the accounting profession: The case of
Greece, Abstracts of the 10th World Congress
of Accounting Educators and the 3rd Annual International Accounting
Conference, Istanbul,
Turkey, 9-11 November, p. 28.
Glaveli, N., Petridou, E., Liassides, C. and Spathis, C. (2005). Bank Service Quality in the Balkans. Proceedings of the International Conference Managing
Global Trends and Challenges in a Turbulent Economy, Chios, Greece, October
13-15.
Kirkos,
E., C. Spathis, and Manolopoulos,
Y. (2005). Detection of Fraudulent Financial Statements through
the use of Data Mining Techniques. Proceedings of the 2nd International Conference on Enterprise
Systems and Accounting. Thessaloniki, Greece, July 11-12, pp. 310-325.
Petridou, E., C. Spathis, N. Glaveli,
and Liassides, C. (2005). Bank service quality: Empirical evidence from Greek and Bulgarian
customers. Proceedings of the International
Conference on Marketing and Development, Thessaloniki,
Greece, June 8-11.
Caramanis,
C, and Spathis, C. (2005). Auditee and Audit Firm Characteristics as Determinants of
Audit Qualifications: Evidence from the Athens Stock Exchange. Abstracts
of the 28th European Accounting Association Congress. Göteborg, Sweden, May 18-20, p. 109.
Gaganis,
C., F. Pasiouras, C. Spathis,
and Zopounidis, C. (2005). An Application of
k-Nearest Neighbours in Audit Report: Empirical
Evidence from the UK. Abstracts of the 28th European
Accounting Association Congress.
Göteborg, Sweden, May 18-20, p.
105.
Spathis,
(2004). Enterprise Systems Implementation and Accounting
Benefits. Proceedings of the 1st
International Conference on Enterprise Systems and Accounting. Thessaloniki,
Greece, September 3-4, pp. 129-147.
Spathis, C. (2004). Risk
Factors Related to Fraudulent Financial Statements in Greece. Proceedings of the 9th International Congress of
Economic Society of Thessaloniki. Thessaloniki, Greece, September
23-25.
Spathis, C. (2004). Use of Information and Communication Technologies by Business
Students. Proceedings of the 4th Panellinic Conference with
International Participation: The Technologies of Information and Communication
in Education. Athens, Greece, September 29- October 3, Vol. 2, pp. 655-660.
Spathis,
C., M. Doumpos and C. Zopounidis
(2003). A Multicriteria Discrimination Approach to
Model Qualified Audit Reports. Abstracts of the 16th Hellenic Operational
Research Society Conference. Larissa, Greece, September 25-27, p.
44.
Spathis,
C., and J. Ananiadis (2003). Assessing the Benefits of Technological Change: The Case of an ERP System. Proceedings of the 3rd International Conference on the
Management of Technological Changes. Chania,
Greece, August 29-30, Vol. 1, pp. 147-152.
Spathis,
C., and S. Constantinides (2002). ERP Systems and
Management Accounting Practice. Proceedings
of the 3rd Conference on
New Directions in Management Accounting: Innovations in Practice and Research, EIASM - European Institute for Advanced Studies in
Management. Brussels, Belgium, December 12-14, Vol. 2, pp.
1007-1020.
Anastassiou,
T., and C. Spathis (2002). Tax Burden and Available Income per Income Groups. Proceedings of the 8th
International Congress of Economic Society of Thessaloniki – Economic Growth
and Competitiveness in Europe: Trends and Prospects. Thessaloniki, Greece,
October 3-5, pp. 257-272.
Spathis,
C., M. Doumpos and C. Zopounidis
(2002). On the Use of a Multi-Criteria Discrimination Approach in Modeling
Qualified Audit Reports. Proceedings
of the 30th International Conference on Computers & Industrial
Engineering. In
Ch. Papadopoulos, and E. Triantaphyllou, (Eds.). Tinos Island, Greece,
June 28-July 2, Vol. II, pp. 851-856.
Spathis, C., and J. Ananiadis (2002). Impact of
Accounting Information System in Improving Efficiency of a State University.
Abstracts of the 25th
European Accounting Association Congress. Copenhagen,
Denmark, April 25-27, p. 217.
Floropoulos, I., C. Negakis and C. Spathis (2002). Disclosure in
the Management Discussion Report and Annex by Listed and Not-Listed Companies. Abstracts of the 25th
European Accounting Association Congress. Copenhagen,
Denmark, April 25-27, p. 138.
Spathis, C. (2001). Audit
Opinion Decision, Firm Litigation, and Financial Data: An Empirical Analysis. Proceedings Book of the
European Auditing Research Network Symposium. Wuppertal,
Germany, October 26-27, pp. 266-280.
Spathis, C., M. Doumpos and C. Zopounidis (2001). How to Model the
Qualified Audit Reports: A Multicriteria Decision Aid
Methodology. Proceedings
Book of the 4th International Symposium on Investments and Economic
Recover. Bucuresti, May 24-26, pp.
500-518.
Spathis, C., K. Kosmidou and D. Hatas (2001). Accounting
Information Systems and Intelligent Systems: A Framework for Continuous Online
Auditing. Congress
Proceedings Book of the 24th European Accounting Association. Athens,
Greece, April 18-20, p. 400.
Spathis, C., M. Doumpos and C. Zopounidis (2001). Qualified Audit Reports: Evidence from Greece. Congress Proceedings Book of
the 24th European Accounting Association. Athens, Greece,
April 18-20, p. 125.
Spathis, C., J. Ananiadis, and A. Tsaklanganos
(2001). Accounting Systems Reform: The Case of a Large Greek
University. Congress
Proceedings Book of the 24th European Accounting Association. Athens, Greece, April 18-20, p. 315.
Flopopoulos, I., C. Negakis and C. Spathis (2001). Financial Information in the Board of Directors’ Management Report.
Congress Proceedings
Book of the 24th European Accounting Association. Athens, Greece, April 18-20, p. 194.
Spathis, C., Ê. Kosmidou
and M. Doumpos (2001). Assessing Profitability
Factors in the Greek Banking System: A Multicriteria
Methodology. Book of Abstracts of the 10th IFORS
Special Conference - New Trends in Banking Management, Athens, Greece, April
1-3, p. 9.
Glaveli, N., E. Petridou
and C. Spathis (2001). Service
Quality Perspectives and Profitability: An Empirical Study of Greek Banks. Book of Abstracts of the 10th IFORS
Special Conference - New Trends in Banking Management. Athens,
Greece, April 1-3, p. 18.
Floropoulos,
I., C. Negakis and C. Spathis
(2000). Financial and Accounting Information Given in the
Management Discussion Report and Annex. Proceedings of the 7th
International Congress of Economic Society of Thessaloniki – Economic and
Financial Developments in the Era of the Euro. Kavala, Greece, October 12-14, pp.
247-254.
Spathis, C., C. Zopounidis and M. Doumpos (2000). Detecting
Falsified Financial Statements: A Comparative Study Using Multicriteria
and Multivariate Statistical Techniques. Proceedings of the VII Congress of SIGEF –
International Association for Fuzzy Set Management and Economy. Chania, Greece,
September 18-20, pp. 109-125.
Spathis, C., C. Zopounidis and M. Doumpos (2000). Detecting
Falsified Financial Statements Using Multicriteria
Analysis: The Case of Greece. European Financial Management Association Conference. Athens, Greece, June 28th –
July 1st.
It is also published in
Electronic Journal Auditing, Litigation
and Tax (2001). Vol. 5, No. 1, of SSRN - Social Science Research Network, (http://www.ssrn.com/).
Spathis, C. (2000).
Using Published Data to Identify Factors Associated with Falsified Financial
Statements. Abstracts
of the 23rd European Accounting Association Congress. Munich,
Germany, March 29-31, p. 195.
Floropoulos, I., C. Negakis and C. Spathis (2000). Additional Accounting Information and the Required Content of
Disclosures Given in the Annex. Abstracts of the 23rd European Accounting Association
Congress. Munich, Germany,
March 29-31, p. 401.
Spathis, C. and K. Kosmidou (2000). Differences
of Efficiency and Competitiveness in Small and Large Greek Banks Using
Accounting Data. Abstracts of the
23rd European Accounting Association Congress, Munich, Germany,
March 29-31, p. 377.
Petridou, E. and C. Spathis (1999). Designing
Training Interventions in the Public Sector. Proceedings of the International Conference
- Preparing the Manager of the 21st Century, University of Macedonia. Thessaloniki, Greece, December 16-18,
Vol. II, pp. 23-34.
Floropoulos, I., C. Negakis and C. Spathis (1999). Incremental Accounting Information Content of Required Disclosures
Contained in Appendage. Proceedings of the International Conference - Preparing the Manager of
the 21st Century, University of Macedonia. Thessaloniki, Greece,
December 16-18, Vol. I, pp. 261-270.
Spathis, C. and K. Kosmidou (1999). Competitiveness of Small
& Large Greek Banks: An Investigation. Proceedings of the International Conference
- Preparing the Manager of the 21st Century. University of Macedonia, Thessaloniki, Greece, December 16-18, Vol.
I, pp. 205-218.
Kosmidou, K. and C. Spathis (1999). The Euro Impact on the
Income Statement of the Greek Banks: Cost-Benefit Analysis. 6th Annual Conference on
Multinational Finance Society, Toronto, Canada, July 7-10.
Kousenidis, D., C. Spathis and E. Panetsos (1998). Growth Prospects
in the Greek Capital Market by Introducing New Financial Instrument: Trends and
Opportunities. Proceedings of the 6th
International Conference - Globalisation and Euro: The
New Economic Environment. Economic Society of Thessaloniki.
Komotini, Greece, October 1-3.
Floropoulos, I., C. Spathis, D. Kousenidis and C. Negakis (1997). Business
and Economic Education - Criteria for Choice of Studies and Student
Expectations. Best Papers Proceedings of VI International Conference of AEDEM.
The European Association of Management and Business
Economics. Chania, Greece, September
15-17, pp. 517-523.
Spathis, C. (1996). Multivariate Analysis in Segment Reporting by Large Industrial
Firms in Greece. Proceedings
of the 19th Meeting of the EURO Working Group on Financial Modeling. Chania, Greece,
November 28-30.
Kousenidis, D., C. Negakis and C. Spathis (1996). Áccounting Numbers and Yields in Valuation and Analytical
Derivation of an Accounting - Based Asset Pricing Model. 3rd Annual Conference on
Multinational Finance Society. Washington D.C. U.S.A., June 20-22.
Ph.D. Dissertation
Spathis, C. (1996).
Segment Reporting: Theoretical Analysis and Empirical Approach in Greek
Enterprises. Aristotle University of Thessaloniki, Department of Economics,
pp. 1-318.
Professional Magazines
Several papers in Greek
professional magazines such as: Accountant, Economic, Bulletin of Greek
Banks, Bulletin of Tax Law, Information, Bulletin of Business Administration
e.t.c.
Hellenic Steel Co. Financial
and Cost Accountant, 1984-1991.
Academic and
Professional Affiliations
European
Accounting Association, European Auditing Research
Network, Multinational Finance Society, Hellenic Finance and Accounting Association, EURO Working Group on Financial Modeling, Economic Chamber
of Greece, Economic Society of Thessaloniki.