Argyris Argyrou

  • Citations Per Year
Learn More
While a wealth of statutory and auditing pronouncements attest to the importance of the auditing of journal entries for preventing and detecting material misstatements to financial statements, existing literature has so far paid inadequate attention to this line of research. To explore this line of research further, this paper proposes a bipartite model(More)
A considerable body of regulatory pronouncements attests to the significance of auditing journal entries for ensuring that financial statements are free of material misstatements; however, existing empirical studies have paid insufficient attention to the audit of journal entries. To explore this issue further, this paper proposes a model based on(More)
  • 1