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Professor of Accounting at the Department of Economics of the Aristotle University of Thessaloniki (AUTh). Teaching undergraduate courses as well as graduate courses at the ΜΒΑ-Business Administration master's, the interdepartmental Business Administration & Information Systems master's, and the Hellenic Open University.

Research

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My research is mostly focused on Accounting, Auditing and Accounting Information Systems.

The full list of jounal publications as well as conference proceedings is available here.

My Google Scholar is here.

Below, you can find some selected publications.

Classifying internal audit quality using textual analysis: the case of auditor selection
G Boskou, E Kirkos, C Spathis
Managerial Auditing Journal, 34 (8), 924-950 (2019)

The effects of mandatory IFRS adoption and conditional conservatism on European bank values
P Manganaris, C Spathis, A Dasilas
Journal of International Accounting, Auditing and Taxation, 24, 72-81, (2015)

Audit opinion and earnings management: Evidence from Greece
M Tsipouridou, C Spathis
Accounting Forum, 38 (1), 38-54 (2014)

Accounting benefits and satisfaction in an ERP environment
A Kanellou, C Spathis
International Journal of Accounting Information Systems, 14 (3), 209-234 (2013)

Earnings management and the role of auditors in an unusual IFRS context: The case of Greece
M Tsipouridou, C Spathis
Journal of International Accounting, Auditing and Taxation, 21, 62-78 (2012)

Measuring the success of the Greek taxation information system
J Floropoulos, C Spathis, D Halvatzis, M Tsipouridou
International Journal of Information Management, 30 (1), 47-56 (2010)

Data mining techniques for the detection of fraudulent financial statements
E Kirkos, C Spathis, Y Manolopoulos
Expert Systems with Applications, 32 (4), 995-1003 (2007)

Identifying qualified auditors' opinions: a data mining approach
E Kirkos, C Spathis, A Nanopoulos, Y Manolopoulos
Journal of Emerging Technologies in Accounting, 4 (1), 183-197 (2007)

Enterprise systems implementation and accounting benefits
C Spathis
Journal of Enterprise Information Management, 19 (1), 67-82 (2006)

The usefulness of ERP systems for effective management
C Spathis, S Constantinides
Industrial Management & Data Systems, 103 (9), 677-685 (2003)

Audit qualification, firm litigation, and financial information: an empirical analysis in Greece
C Spathis
International Journal of Auditing, 7 (1), 71-85 (2003)

Using client performance measures to identify preengagement factors associated with qualified audit reports in Greece
C Spathis, M Doumpos, C Zopounidis
The International Journal of Accounting, 38 (3), 267-284 (2003)

Detecting false financial statements using published data: some evidence from Greece
C Spathis
Managerial Auditing Journal, 17 (4), 179-191 (2002)

Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques
C Spathis, M Doumpos, C Zopounidis
European Accounting Review, 11 (3), 509-535 (2002)

Segment reporting: theoretical analysis and empirical approach in Greek enterprises
C Spathis
European Accounting Review, 6 (4), 804-807 (1997)

Supervision

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Supervising dissertations and PhD theses.

Completed doctoral theses that I have supervised:

Maria Tsipouridou (2012), Quality of financial statements: earnings management and auditor independence in a context of international financial reporting standards.

Panayotis Manganaris (2016), Quality and transparency in the financial statements of European banks: the role of IFRS and of the financial crisis.

Alexandra Kanellou (2017), The impact of enterprise resource planning (ERP) systems in Accounting.

Georgia Boskou (2019), Assessment of quality and effectiveness of internal audit.

Teaching

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Teaching undergraduate and graduate courses.

Undergraduate

• Financial Accounting Ι
• Financial Accounting ΙΙ
• Accounting Information Systems
• Auditing

Graduate

• Accounting in Decision Making
• Accounting

Contact

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