Purpose: Governments count on tax revenues in order to finance their fiscal and social activities. The purpose of this paper is to analyse the citizens’ conception of tax compliance and examine the factors affecting tax behaviour.Design/methodology/approach: This survey was conducted through a stratified sample and questionnaires consisted of closed-ended questions. A linear regression and a series of reliability tests including an analysis of variance were conducted with IBM Statistical Package for Social Sciences.Findings: The majority of the respondents demonstrate a positive perspective towards tax compliance and tax administration employees that inspire it. However, while the fairness of the tax system is evident, findings indicate a deeper issue of social and behavioural influences, including the characteristics of tax administrative employees and tax morality.Research limitations/implications: The findings are subject to over- or sub-representation, since the sample derived from groups whose occupations feature strong tax compliance. The study was conducted in Greece, and it is possible that the results can be generalised to developing countries with similar economic environments and fiscal circumstances.Practical implications: Non-economic factors affect tax behaviour and the formation of modern tax strategies. This survey enables governments to improve tax compliance rates and increase tax revenues. Fiscal depression tends to decrease state revenues. Tax compliance factors should be taken into account through tax decision-making processes and ensure efficient tax collection.Originality/value: This paper furthers the existent literature and deepens in non-economic factors of morality, revealing tax behaviours instigated by reasons beyond tax unfairness.

Purpose: This paper examines issues that focus on the importance of accounting data generated knowledge information and its role in modern business. The cognitive aspect of this research reflects the ability of companies and its employees to apply knowledge for managerial purposes using accounting data.Design/methodology/approach: Using a questionnaire, a five-factor model related to information communication, information cognitive utilization, functional optimization, applicability and cognitive efficiency was created.Findings: Findings present a series of complex correlations highlighting possible actions to utilize knowledge as a tool for management. Information is obtained regarding the management of knowledge and the adoption of information systems.Research limitations/implications: The results reflect the limited implementation of intellectual capital practices and understanding of knowledge as a financial tool for executives and employees. Based on the above, an attempt was made to formulate the questions for the careful identification of the factors.Practical implications: Rapid developments in information and communication technologies, together with a realization that knowledge is a resource of general and cost strategic importance, changed the operational structures of companies, shifting value from materials to intangible assets. This paper demonstrates how multiple variables are correlated and how small changes could help increase intellectual capital and facilitate the construction of knowledge based systems.Social implications: The need for an accounting valuation of intellectual capital in order to present the true picture of business value is evident. This paper illustrates factors such as interactive communication and systematic cognitive efficiency or the monetization of information as a preliminary step for future valuation and management intellectual capital models.Originality/value: Direct access to sufficient and reliable information, lead to the search for effective tools for the creation, aggregation and exchange of knowledge. The latter becomes a key goal for information systems. Emphasis is placed on the benefits and critical success factors of knowledge management systems, as essential information systems to support and enhance organizational processes.

During the last decade, corporate irregularities created an unstable economic environment, which highlighted the importance of internal audit function (IAF) and audit committee (AC) in the context of corporate governance worldwide. However, a small number of researches have dealt with informal interactions between the audit committee and the internal audit function in Greek entities. In this context, this article investigates, on the one hand, the existence of informal interactions between the audit committee and the internal audit function, whereas on the other hand, it emphasizes on the determination of the factors associated with their existence. In particular, an empirical survey was conducted with the distribution of a questionnaire to Greek entities listed on the Athens Stock Exchange and a logistic regression analysis was used to illustrate the information gathered. This study indicates the existence and the factors influencing informal interactions between the audit committee and internal audit function in Greece. More particularly AC independence, AC chair characteristics and CAE characteristics (independent and objective) were found statistically significantly associated with the informal interaction between the two functions.

The International Auditing Standards mainly concern the quality of audit work and their objective is to help the external auditor provide reasonable assurance for the financial statements with the most effective way. The aim of this paper is to evaluate external audit services based on the International Standards on Auditing. Specifically, there is an empirical approach in the health sector aimed at the investigation of the quality of the audit work, the general principles and responsibilities, the risk assessment, the audit evidence and using the work of others. To facilitate the progress of this research, a questionnaire was created and distributed to the employees of the Economic Departments of the largest health care organizations in Northern Greece. The results depict that “risk assessment”, “audit evidence” and “using the work of others” are factors that affect positively audit quality.

This paper highlights the relationship between taxation, accounting and transparency for achieving disclosure and efficiency. Research takes into consideration taxation costs and legislation in order to discern an optimized business level of transparency. The data collected from questionnaires were analyzed by descriptive statistical analysis, followed by factor analysis and reliability testing that led to relationships between tax authorities’ efficiency, financial framework reliability, and accounting assisted control systems. A close relation was found between a country’s fiscal framework and accounting assisted transparency that may lead to a better cooperation between state law, efficient taxation, required transparency and collaboration of accounting in auditing procedures. Modern business and audit environments abide to a steady set of values. However, instead of a clear positive effect on accounting assisted transparency, there seems to be a different tendency. The factors seem to push tax authorities and businesses to reach international market levels of auditing. This study confirms that accounting and tax systems can be handled in a unified way and enable at an E.U. level, creating scale economies for corporations and citizens. Key words: Auditing, transparency, accounting, tax authorities.