Charalambos Spathis : Citation Profile

Aristotle University of Thessaloniki

7

H index

6

i10 index

163

Citations

RESEARCH PRODUCTION:

21

Articles

2

Chapters

RESEARCH ACTIVITY:

   27 years (1997 - 2024). See details.
   Cites by year: 6
   Journals where Charalambos Spathis has often published
   Relations with other researchers
   Recent citing documents: 22.    Total self citations: 7 (4.12 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/psp67
   Updated: 2025-12-27    RAS profile: 2024-10-09    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Charalambos Spathis.

Is cited by:

Gaganis, Chrysovalantis (8)

Tsalavoutas, Ioannis (6)

Pasiouras, Fotios (5)

Andre, Paul (4)

ASIMAKOPOULOS, IOANNIS (3)

Asteriou, Dimitrios (3)

Kousenidis, Dimitrios (2)

Fassas, Athanasios (2)

Malliaropulos, Dimitrios (2)

Mersland, Roy (2)

Kosma, Theodora (2)

Cites to:

Pasiouras, Fotios (8)

Ball, Ray (6)

Leone, Andrew (5)

Spanos, Loukas (4)

Ballas, Apostolos (4)

Gaganis, Chrysovalantis (4)

HEVAS, DIMOSTHENIS (3)

Levine, Ross (3)

Leuz, Christian (3)

Sættem, Frode (3)

Asteriou, Dimitrios (3)

Main data

Where Charalambos Spathis has published?

Journals with more than one article published# docs
Managerial Auditing Journal3
Journal of International Accounting, Auditing and Taxation3
European Accounting Review2
Intelligent Systems in Accounting, Finance and Management2

Recent works citing Charalambos Spathis (2025 and 2024)

YearTitle of citing document
2025Financial Consequences of Fraud in Amman Stock Exchange Firms. (2025). Jaradat, Safa ; Alqudah, Anas ; Al-Haddad, Lara. In: Advances in Decision Sciences. RePEc:aag:wpaper:v:29:y:2025:i:1:p:83-111.

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2025The Future of Accounting in Malaysia: Navigating Digital Disruptions and Innovations for Professional Growth. (2025). Jamal, Muhamad Firdaus ; Roland, Nur Siri. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-4:p:3904-3916.

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2025Investigating The Role of Internal Audtior€™s Attributes in Preventing and Detecting Fraud in Business Organisations. A Case Study of Smes in Mutare Showground.. (2025). Mudzengerere, Liberty D ; Munyepwa, Kudakwashe ; Mutumwa, Allen ; Cheure, Memory Matsikure ; Chakauya, Denny ; Mudadi, Tafadzwa ; Machingura, Shelter. In: International Journal of Research and Scientific Innovation. RePEc:bjc:journl:v:12:y:2025:i:2:p:727-770.

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2024Financial fraud detection for Chinese listed firms: Does managers abnormal tone matter?. (2024). Zheng, Xiaolong ; Xie, Qiwei ; Lv, Sijia ; Guo, CE ; Li, Jingyu. In: Emerging Markets Review. RePEc:eee:ememar:v:62:y:2024:i:c:s1566014124000657.

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2024Development of a decision support system for client acceptance in independent audit process. (2024). Cebi, Selcuk ; Karakurt, Necip Fazil ; Kurtulus, Erkan ; Tokgoz, Bunyamin. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000162.

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2024Using data-driven methods to detect financial statement fraud in the real scenario. (2024). Xiao, Zhi ; Zhou, Ying ; Gao, Ruize ; Wang, Chang. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:54:y:2024:i:c:s1467089524000265.

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2025An analysis of JIAAT editorial board composition and research review. (2025). Leventis, Stergios ; Dedoulis, Emmanouil ; Kourdoumpalou, Stavroula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000788.

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2024An Approach to Sustainable Enterprise Resource Planning System Implementation in Small- and Medium-Sized Enterprises. (2024). Estebanez, Raquel Perez. In: Administrative Sciences. RePEc:gam:jadmsc:v:14:y:2024:i:5:p:91-:d:1386679.

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2024Perceived Internal Audit Quality and External Auditors’ Attributes in Iranian and Iraqi Banks. (2024). Mashayekhi, Bita ; Mohammed, Yousif. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2024:i:1:p:3-:d:1552903.

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2025Book–Tax Differences and Earnings Persistence: The Moderating Role of Sales Decline. (2025). Rahiminejad, Sina ; Anderson, Mark. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:7:p:389-:d:1701105.

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2024Assessing the Role of Board Structure on the Nexus between Green Innovations, Green Taxation, and Cosmetic Accounting Practice in Nigeria. (2024). Bala, Hussaini ; Sani, Armayau Alhaji ; Alomair, Abdulrahman ; al Naim, Abdulaziz S. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:16:p:6919-:d:1454824.

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2025Enhancing Corporate Transparency: AI-Based Detection of Financial Misstatements in Korean Firms Using NearMiss Sampling and Explainable Models. (2025). Kim, Sooin. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8933-:d:1766952.

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2025Self-Interest over Ethics: Firm Withdrawal from Russia After the Ukraine Invasion. (2025). Richter, Jack I ; Patel, Pankaj C. In: Journal of Business Ethics. RePEc:kap:jbuset:v:199:y:2025:i:2:d:10.1007_s10551-024-05836-3.

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2024Effect of COVID-19 health threat on consumer’s perceived value towards mobile payments in India: a means-end model. (2024). Prathap, Sangeetha K ; Sreelakshmi, C C. In: Journal of Financial Services Marketing. RePEc:pal:jofsma:v:29:y:2024:i:3:d:10.1057_s41264-023-00233-9.

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2024Circular causality analysis of corporate performance and accounting quality in M&As. (2024). Aevoae, George-Marian ; Dicu, Roxana Manuela ; Sahlian, Daniela Nicoleta ; Herghiligiu, Ionut Viorel ; Robu, Ioan-Bogdan ; Popa, Adriana Florina. In: PLOS ONE. RePEc:plo:pone00:0308608.

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2024Feature Selection for Dimension Reduction of Financial Data for Detection of Financial Statement Frauds in Context to Indian Companies. (2024). Mehta, Sushil Kumar ; Gupta, Sonika. In: Global Business Review. RePEc:sae:globus:v:25:y:2024:i:2:p:323-348.

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2024Data Mining-based Financial Statement Fraud Detection: Systematic Literature Review and Meta-analysis to Estimate Data Sample Mapping of Fraudulent Companies Against Non-fraudulent Companies. (2024). Mehta, Sushil Kumar ; Gupta, Sonika. In: Global Business Review. RePEc:sae:globus:v:25:y:2024:i:5:p:1290-1313.

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2024Earnings management practices of the lodging industry: Diverging behaviors of lodging real estate investment trusts and lodging C-corps. (2024). Jang, Soo Cheong ; Gim, Jaehee. In: Tourism Economics. RePEc:sae:toueco:v:30:y:2024:i:5:p:1140-1165.

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2024Data analytics-based auditing: a case study of fraud detection in the banking context. (2024). Wamba, Samuel Fosso ; Kala, Jules Raymond ; Sando, Hyacinthe Djanan ; Ndassi, Arielle Ornela ; Tiwari, Sunil. In: Annals of Operations Research. RePEc:spr:annopr:v:340:y:2024:i:2:d:10.1007_s10479-024-06129-8.

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2025Digital Strategy and Change in Public Services and Enterprises: The Case of IRIDA Document Management Information System. (2025). Ioannou, Konstantinos ; Kitsios, Fotis. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02071-z.

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2025The effect of IFRS adoption on bank internationalisation. (2025). Tawiah, Vincent ; Oyewo, Babajide. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:30:y:2025:i:1:p:855-878.

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2024Identification of fraudulent financial statements through a multi‐label classification approach. (2024). Doumpos, Michalis ; Tragouda, Maria ; Zopounidis, Constantin. In: Intelligent Systems in Accounting, Finance and Management. RePEc:wly:isacfm:v:31:y:2024:i:2:n:e1564.

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Works by Charalambos Spathis:

YearTitleTypeCited
2014Audit opinion and earnings management: Evidence from Greece In: Accounting forum.
[Full Text][Citation analysis]		article20
2014Audit opinion and earnings management: Evidence from Greece.(2014) In: Accounting Forum.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 20		article
2003Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece In: The International Journal of Accounting.
[Full Text][Citation analysis]		article13
2013Accounting benefits and satisfaction in an ERP environment In: International Journal of Accounting Information Systems.
[Full Text][Citation analysis]		article19
2010Measuring the success of the Greek Taxation Information System In: International Journal of Information Management.
[Full Text][Citation analysis]		article14
2012Earnings management and the role of auditors in an unusual IFRS context: The case of Greece In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article24
2015The effects of mandatory IFRS adoption and conditional conservatism on European bank values In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article5
2024Book-tax conformity and earnings management: A research agenda In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article2
2016How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks In: Journal of Applied Accounting Research.
[Full Text][Citation analysis]		article2
2002Detecting false financial statements using published data: some evidence from Greece In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article8
2006Auditee and audit firm characteristics as determinants of audit qualifications In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article0
2019Classifying internal audit quality using textual analysis: the case of auditor selection In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article4
2000Euro and Profitability of Greek Banks In: European Research Studies Journal.
[Full Text][Citation analysis]		article0
2007The adoption of IFRS in South Eastern Europe: the case of Greece In: International Journal of Financial Services Management.
[Full Text][Citation analysis]		article6
2010The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector In: International Journal of Managerial and Financial Accounting.
[Full Text][Citation analysis]		article0
2013Regulations and Audit Opinions: Evidence from EU Banking Institutions In: Computational Economics.
[Full Text][Citation analysis]		article1
2021Corporate Governance and Its Association with Audit Opinion: The Case of Greece In: Springer Proceedings in Business and Economics.
[Citation analysis]		chapter0
2017Internal Audit Disclosure Regarding to External Audit in Greece In: Springer Proceedings in Business and Economics.
[Citation analysis]		chapter0
2002Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques In: European Accounting Review.
[Full Text][Citation analysis]		article36
1997Segment reporting: theoretical analysis and empirical approach in Greek enterprises In: European Accounting Review.
[Full Text][Citation analysis]		article0
2007A comparison of nearest neighbours, discriminant and logit models for auditing decisions In: Intelligent Systems in Accounting, Finance and Management.
[Full Text][Citation analysis]		article3
2010Audit‐firm group appointment: an artificial intelligence approach In: Intelligent Systems in Accounting, Finance and Management.
[Full Text][Citation analysis]		article3
2018Assessing Internal Audit with Text Mining In: Journal of Information & Knowledge Management (JIKM).
[Full Text][Citation analysis]		article3

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