Constantinos V. Caramanis

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We test the effect of audit effort on earnings management using a unique database of hours worked by auditors on 9,738 audits in Greece between 1994 and 2002. When audit hours are lower, (1) abnormal accruals are more often positive than negative, (2) positive abnormal accruals are larger, and (3) companies are more likely to manage earnings upwards in(More)
During the 1990s Greek auditors and branches of international accounting firms in Greece fought a veritable professional war over the jurisdiction of statutory auditing. This intra-professional conflict developed against a backdrop of profound changes in the socio-economic and political fabric of the country, along pro-liberal, free market lines. This paper(More)
Five groups of ten male Wistar rats each were used for the purpose of this experiment. All subjects suffered from sterile acute inflammation in the peritoneal cavity. A sterile beef heart infusion broth reinforced with proteose-peptone was injected to cause the inflammation. The following substances mixed with tragacanth gum were given orally at in 12 h(More)
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