Charalambos Spathis

Aristotle University of Thessaloniki - Department of Economics

Division of Business Administration

Thessaloniki

Greece

SCHOLARLY PAPERS

5

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1,204

CITATIONS

0

Scholarly Papers (5)

1.

Detecting Falsified Financial Statements Using Multicriteria Analysis: The Case of Greece

EFMA 2000 Athens
Number of pages: 27 Posted: 10 Dec 2000
C. Zopounidis, Michael Doumpos and Charalambos Spathis
Technical University of Crete (TUC) - Department of Production Engineering and Management, Technical University of Crete (TUC) - Department of Production Engineering and Management and Aristotle University of Thessaloniki - Department of Economics
Downloads 1,204 (16,132)

Abstract:

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Financial statements, Fraud detection, Multicriteria decision aid, Classification

2.

Regulations and Audit Opinions: Evidence from EU Banking Institutions

Computational Economics, Forthcoming
Posted: 27 Sep 2012
Chrysovalantis Gaganis, Fotios Pasiouras and Charalambos Spathis
University of Crete - Faculty of Social Sciences - Department of Economics, GSCM-Montpellier Business School and Aristotle University of Thessaloniki - Department of Economics

Abstract:

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Qualified audit opinion, Banking institutions, EU, Regulations

3.

Methodological Approach to Multidimensional Exploratory Evaluation of the Taxis (Taxation Information System) Usefulness: Greek Economy in Perspective

Journal of Financial Management and Analysis, Vol. 22. No. 2, July-December 2009
Posted: 22 Mar 2010
Odysseas E. Moschidis, Charalambos Spathis and Jordan Floropoulos
University of Macedonia, Aristotle University of Thessaloniki - Department of Economics and Aristotle University of Thessaloniki - Department of Economics

Abstract:

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Correspondence Analysis, TAXIS (Taxation Information System)

4.

A Comparison of Nearest Neighbours, Discriminant and Logit Models for Auditing Decisions

Intelligent Systems in Accounting, Finance and Management, Vol. 15, pp. 23-40, 2007
Posted: 21 May 2007
University of Crete - Faculty of Social Sciences - Department of Economics, GSCM-Montpellier Business School, Aristotle University of Thessaloniki - Department of Economics and Technical University of Crete (TUC) - Department of Production Engineering and Management

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auditing, classification, nearest neighbours, discriminant, logit

5.

Detecting Falsified Financial Statements: A Comparative Study Using Multicriteria Analysis and Multivariate Statistical Techniques

European Accounting Review, Vol. 11, No. 3, 2002
Posted: 22 Dec 2002
Charalambos Spathis, Michael Doumpos and C. Zopounidis
Aristotle University of Thessaloniki - Department of Economics, Technical University of Crete (TUC) - Department of Production Engineering and Management and Technical University of Crete (TUC) - Department of Production Engineering and Management

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financial statements, fraud detection, red flags, multicriteria decision aid, multivariate statistical techniques, jackknife approach