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Auditors and early signals of financial distress in local governments

Cohen, Sandra; Costanzo, Antonella; Manes Rossi, Francesca - In: Managerial auditing journal 32 (2017) 3, pp. 234-250

Persistent link: https://www.econbiz.de/10011690555

The sticky cost phenomenon at the local government level : empirical evidence from Greece

Cohen, Sandra; Karatzimas, Sotirios; Naoum, … - In: Journal of applied accounting research 18 (2017) 4, pp. 445-463

Persistent link: https://www.econbiz.de/10011806389

Cash versus accrual accounting measures in Greek municipalities : proxies or not for decision-making?

Cohen, Sandra - In: International journal of accounting, auditing and … 8 (2012) 3, pp. 203-222

Persistent link: https://www.econbiz.de/10009630318

Reaping the benefits of two worlds : an explanatory study of the cash and the accrual accounting information roles in local governments

Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George J. - In: Journal of applied accounting research 14 (2013) 2, pp. 165-179

Persistent link: https://www.econbiz.de/10010127867

An empirical investigation of audit pricing in the public sector : the case of Greek LGOs

Cohen, Sandra; Leventis, Stergios - In: Financial accountability & management : in governments, … 29 (2013) 1, pp. 74-98

Persistent link: https://www.econbiz.de/10009716361

Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments

Doumpos, Michael; Cohen, Sandra - In: Omega : the international journal of management science 46 (2014), pp. 74-85

Persistent link: https://www.econbiz.de/10010347770

Effects of municipal, auditing and political factors on audit delay

Cohen, Sandra; Leventis, Stergios - In: Accounting forum : advancing the interdisciplinary and … 37 (2013) 1, pp. 40-53

Persistent link: https://www.econbiz.de/10009724547

Identifying the moderator factors of financial performance in Greek municipalities

Cohen, Sandra - In: Financial accountability & management : in governments, … 24 (2008) 3, pp. 265-294

Persistent link: https://www.econbiz.de/10003761092

Local Governments’ Earnings Management : Greek and Italian Evidence

Cohen, Sandra - 2019

The paper aims to examine earnings management practices in local governments, focusing on two Mediterranean countries, namely Greece and Italy that have comparable administration systems. According to public choice theory, the conflicting interests between politicians who pursue re-election and...

Persistent link: https://www.econbiz.de/10012897803

Assessing it as a Key Success Factor for Accrual Accounting Implementation in Greek Municipalities

Cohen, Sandra; Kaimenaki, Efrosini; Zorgios, Yannis - 2014

Inadequacy of Information Technology (IT) enabled solutions has constrained the implementation of accrual accounting in Greek municipalities as part of a New Public Management (NPM) initiative. In this paper we analyse the main reasons behind the failure of IT to support the accounting reform...

Persistent link: https://www.econbiz.de/10014066915