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This paper discusses the service quality of Greek banks on the basis of their customers’ perceptions, and analyses how gender differences affect customers’ perceptions of service quality dimensions such as effectiveness and assurance, access, price, tangibles, service portfolio, and reliability. The results of an empirical study of 1,260 customers of Greek banks generally support the hypothesis that gender affects service quality perceptions and the relative importance attached to various banking service quality dimensions. This paper provides important information for bank managers to use in developing operational, human resource, and marketing strategies, and in targeting those strategies in terms of the gender differences in quality perceptions among their customers.

This paper aims to assess internal audit quality (IAQ) by using automated textual analysis of disclosures of internal audit mechanisms in annual reports.

This paper uses seven text mining techniques to construct classification models that predict whether companies listed on the Athens Stock Exchange are audited by a Big 4 firm, an auditor selection that prior research finds is associated with higher IAQ. The classification accuracy of the models is compared to predictions based on financial indicators.

The results show that classification models developed using text analysis can be a promising alternative proxy in assessing IAQ. Terms, N-Grams and financial indicators of a company, as they are presented in the annual reports, can provide information on the IAQ.

This study offers a novel approach to assessing the IAQ by applying textual analysis techniques. These findings are important for those who oversee internal audit activities, assess internal audit performance or want to improve or evaluate internal audit systems, such as managers or audit committees. Practitioners, regulators and investors may also extract useful information on internal audit and internal auditors by using textual analysis. The insights are also relevant for external auditors who are required to consider various aspects of corporate governance, including IAQ.

IAQ has been the subject of thorough examination. However, this study is the first attempt, to the authors’ knowledge, to introduce an innovative text mining approach utilizing unstructured textual disclosure from annual reports to develop a proxy for IAQ. It contributes to the internal audit field literature by further exploring concerns relevant to IAQ.

The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems, but also to comprehend the underlying causes that motivate their adoption.

This paper presents evidence from a survey of 73 companies which implemented ES on the related benefits to their accounting information provision and practices.

Empirical evidence confirms a number of benefits derived from the application of ES that focus on the following dimensions: organisation, operations, management and IT infrastructure. These benefits are related both to the reasons leading to the implementation of ES and to the relevant selection of ES modules.

The corresponding results from this survey can then be used as a basis for establishing the best approach in order to fully exploit the potential of future ES applications in accounting practice.

The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be used in predicting qualified and unqualified audit reports.

The data were taken from a sample of 185 Greek companies listed at the Athens stock exchange and were analysed using logistic and OLS regression models.

It is found that audit fees and the type of audit firm (Big five vs non‐Big five) do not affect auditors' propensity to qualify their opinions. Instead, the occurrence of audit qualifications is associated with financial metrics such as operating margin to total assets and the current ratio. The model developed was successful in classifying 90 per cent of the total sample.

This study has implications for external auditors, regulators and investors. Also contributes to auditing and accounting research by examining the suggested variables to identify those that can best discriminate cases of audit opinion.

Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. This paper examines, via a questionnaire, the underlying reasons why companies choose to adopt ERP systems, their impact on management process including implementation problems encountered. The empirical evidence confirms a number of benefits derived from ERP systems particularly for management process but also, problems encountered. Results provide the basis for future research on the potential of ERP systems, for more effective business integration.

Despite the rapid growth and internationalisation of services and financial services in particular, managers realise that to successfully leverage service quality as a global competitive tool, they first need to correctly identify the antecedents of what the international consumer perceives as service quality. This paper aims to examine the differences: in perceptions of service quality; and in the ranking of quality dimension between the bank customers of five Balkan countries: Greece, Bulgaria, Albania, FYROM and Serbia.

Bahia and Nantel proposed a specific scale for measuring perceived service quality in retail banking consisting of six dimensions of service quality: effectiveness and assurance; access; price; tangibles; service portfolio; and reliability. This instrument was used for collecting data in the context of banking services from the five Balkan countries. T‐test and factor analysis were employed to answer the research questions.

The results suggest that Greek customers perceived receiving the highest level of service quality. Differences and similarities between the countries were also reported related to the degree of importance attached to the BSQ dimensions of service quality.

The results have significant implications for banks in developing operational, marketing and human resource strategies in the Balkan context.

The international bank managers need to understand the value of environmental differences between countries in terms of economic development, political situation, socio‐cultural system and the level of sector maturity. Accordingly they can emphasise the various dimensions of service quality differently and in addition focus on commonalities to introduce quality initiatives in the Balkans.

This paper examines the impact of decisions stemming from the new ERP system on the accounting information and management implemented at a large public university in Greece, based on perceived benefits according to users’ expectations and perceptions.

Structured questionnaires were used in two measurement points (pre‐ and post‐implementation) in the frame of longitudinal research. The statistical analysis methods employed factor analysis and Cronbach's alpha to evaluate the scale and t‐test to assess the significance of the means values between the two periods.

The results show that, one‐year post‐implementation, users’ perceptions are more positive compared with their expectations from the pre‐implementation period. The empirical data confirm a number of benefits derived from the new ERP system, particularly in relation to accounting information and management. The new ERP system significantly contributes towards increased flexibility in information provision, through effective monitoring and exploitation of the university's assets and revenue‐expenditure flow, and improved decision making.

The empirical evidence can help the university and other public organisations to establish the best way forward in fully exploiting the ERP system's potential as an innovative tool for management.

The purpose of this article is to provide a selective and comprehensive literature review based on previous research within auditing and enterprise systems (ES). This is done to identify research gaps, propose directions for future research and guide researchers and practitioners on how to better synthesize these two areas. Interaction between ES and auditing is in need of more academic research and practical investigation, which may lead to the development of better solutions, guidelines and frameworks.

A total of 31 academic studies from 2000 to 2010 were included in this study. After reading these studies, different areas had been selected and were addressed in five categories: the future of audit in ES environment, modern audit tools and techniques, changes of auditors' role, differences in perceptions between financial auditors and IT auditors, ERP and compliance with regulations.

ES implementation results in audit process reengineering and increases the need of continuous monitoring of transactions. The presence of IT auditors becomes critical, while financial auditors are asked to enhance their skills in order to be able to conduct effective audit tests. Modern audit tools and techniques must be used so that internal control processes will be appropriate for an ES.

It is not an exhaustive list and some relevant publications might have been overlooked. Much literature has been scanned by reading the title only. In order to conduct a comprehensive review the topical focus was kept relatively narrow on auditing and ES.

Researchers and practitioners must take into consideration the interaction between ES and auditing in order to advance research in this area. Companies must understand the changes that occur in the audit procedure due to ES implementation, so that they will design efficient audit tests and auditors must enhance their knowledge in order to be able to conduct these tests effectively.

This study uncovers and classifies current research within auditing and ES (focusing mostly on ERP systems).

Despite the rapid growth and internationalisation of the services sector, particularly financial services, managers today realize that to successfully leverage service quality as a global competitive tool, they first need to correctly identify the antecedents of what the international consumer perceives as service quality. This paper aims to assess and compare the level of bank service quality provided in Greece and Bulgaria and to identify the dimensions of quality service in the two countries.

In 2000 Bahia and Nantel proposed a specific scale, the BSQ, (Bank Service Quality) for measuring perceived service quality in retail banking consisting of six dimensions: effectiveness and assurance; access; price; tangibles; service portfolio; and reliability. This tool was used for the collection of data related to the banking services provided in the two countries (Greece and Bulgaria). Statistical methods, such as the t‐test, chi‐square, Cronbach's‐alpha and factor analysis, were then employed to answer the research questions.

The results suggest that the Greek customers' perception was that they received higher quality services compared to the perception of the Bulgarian clients. Differences between the countries were also reported regarding the dimensionality of quality service.

The results have significant implications for banks in developing operational, marketing and human resource strategies in the two countries.

Greece and Bulgaria – two countries with different economic, political and socio‐cultural backgrounds – give the opportunity for cross‐country research in the area of service quality, an area where research is not very mature.

This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and one of the largest in Europe. Following a study of financial data on variances in expenditure over the past 12 years, the application of a new method for allocating funds to departments is proposed through use of a certain formula. The results from the application of the formula for resource allocation have shown that the latter needs to be modified in order to be considered fairer and be accepted by the academic community.