• United Kingdom

    Accepting PhD Students

    20002019
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    Personal profile

    General

    Ilias is senior lecturer/ associate professor of Financial Accounting & Auditing in the Accounting Department at Aston Business School and the Chairman of the Auditing Special Interest Group of the British Accounting and Finance Association. ilias is also Fellow of the UK Academy of Higher Education and Editor of the International Journal of Auditing (since 2012). He has also been external examiner in various universities, currently in the East Anglia University, Norwich Business School.

    He is the author of the textbook, Financial Accounting: a Practical Introduction, by Pearson. His second book, Financial Accounting: The Basics, by Routledge, published in 2019.

    He moved to Aston in 2000 after he had an appointment with Warwick Business School. He completed his PhD in 1999 and taught a variety of subjects in Warwick between 1996-2000. He has been a member of various committees at Aston (including being the Director of the Higher Education in Learning and Management (HELM) centre 2011-2014, and the Director of the Accounting for Management 2002-2008). Ilias has held short teaching and research visiting appointments at Hong Kong Polytechnic University, in ALBA Greece, in RMIT, Australia and in Deakin University, Australia. He is a member of the editorial board of the Auditing: a Journal of Practice and Theory journal, and an ad-hoc reviewer of various academic journals and international conferences.

    He teaches mainly financial accounting and auditing at graduate and undergraduate levels. His research interests lie primarily within the area of auditing and corporate governance and include the market for audit services in the private and public sectors, earnings quality and audit quality, corporate governance and audit committees, the regulation of accounting, the accounting profession. Ilias is also doing research in the accounting education area.

    He is annually elected as the chairman the Auditing Group of the British Accounting & Finance Association (since 2006) and is responsible for the organisation of the highly successful annual Audit & Assurance Conference. The Auditing Group is an international network of scholars (from PhD doctoral students to Professors) and auditing practitioners, regulators, and others such as accounting practitioners and members of the business community. The Audit & Assurance Conference is a premier event for academic and non-academic delegates who wish to hear powerful keynote speakers and international presenters representing the international auditing academia, accounting professionals in practice and in business, the professional bodies, and the standard setters and regulatory bodies. The conference provides critical exposure to significant emergent research, as well as today’s current auditing, corporate governance and assurance issues and trends in the worldwide arena of the audit and assurance markets..

    As an Editor of the International Journal of Auditing, ilias is responsible to monitor and ensure the fairness, timeliness, thoroughness, and civility of the journal’s peer-review editorial process. The Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice. The Journal is ranked as 2* in CABS and A in ABDC.

    Ilias has been a governor in two different primary schools, and chaired the governing body of one. In his role, he was providing strategic direction and ensuring clarity of vision and the Christian ethos were maintained in the school. Ilias is also a qualified basketball coach, training and coaching the Coventry Tornadoes basketball club, and his sons’ school basketball club.

    Ilias was recently invited to give oral evidence as expert witness to the UK Parliament in an Parliamentary inquiry/investigation on the future of audit that is being led by BEIS Select Committee (the ministerial Department for Business, Energy & Industrial Strategy). His evidence was broadcasted live on the Parliament TV at https://goo.gl/PRit4u

    Research Interests

    Research: The market for audit services in the private and public sectors.  The theory of the audit firm, the alumni effect.  Earnings management and financial reporting quality.  Audit quality. Corporate governance. Audit Committees. The history of accounting and auditing.  The regulation of accounting and the accounting profession. Auditor behaviour and audit functions. Accounting education.

    Qualifications

    • Fellow of Association of International Accountants (FAIA) Academic memberAcademy of Higher Education (formerly Institute of Learning and Teaching in Higher Education - ILTHE), full member
    • FAIA (Acad), Fellow of Association of International Accountants
    • ACCA (pending)
    • PhD (Auditing, Warwick, UK)
    • MSc (Accg, Stirling, UK)
    • BSc (BusAdmn, Univ. of Macedonia, Greece)

    Grants

    • Leonard Da Vinci grant
    • British Academy
    • Institute of Chartered Accountants in England & Wales (ICAEW), Research Sponsorship/Fellowship
    • Chartered Institute of Management Accountants (CIMA)
    • Warwick Business School (WBS), Bursaries for the completion of my PhD

    Teaching Activity

    Financial Accounting, Financial Reporting, Financial Statement analysis, Auditing.

    Aston Business School, University of Aston (2000 - to date)

    Postgraduate Modules:

    • Financial Accounting and Reporting (BFM236)
    • Financial Statement Preparation (BFM219)
    • Research Methods (BNM838)
    Undergraduate Modules:
    • Auditing & Professional Ethics (BF3394)
    • Audit & Corporate Governance (BF2252)
    • Financial Accounting (BF2211)
    • Foundations in Financial and Management Accounting (BF1122)
    • Introduction to Financial Accounting (BF1100)
    • Principles of Financial Accounting (BF1101)
    • Comparative Accounting & Finance (BF1150).

    Textbook:

    • Basioudis I G. Financial Accounting: The Basics, Routledge, 2019.
    • Basioudis I G. Financial Accounting: A Practical Introduction. Prentice Hall/Pearson Education, London, 2010.
    • Basioudis I G. “Icebreakers for business school students” in How to Teach in a Business School, byK. Daniels, C. Elliott, C. Chapman and S. Finley (eds), 2019.
    • Basioudis I G (2009), “Aligning the internal audit function with strategic objectives”, a chapter in QFinance: the Ultimate Resource, Bloomsbury Publishing, London.

     

    PhD Supervision

    I generate research ideas and supervise annually numerous research projects conducted by MSc and MBA students. A sample is: 

    A sample is:

    • Audit quality and earnings quality
    • Earnings management and corporate governance
    • Abnormal audit fees and the value relevance of accounting information
    • Fraud and auditor specialisation
    • Stakeholders perceptions of auditor independence
    • Audit fee determinants
    • Auditor industry specialisation, city specialisation, and client bargaining power
    • The complications that affect auditor's liability
    • The determinant of auditor changes for UK quoted companies
    • Earnings management and auditor behaviour
    • IPO audit fees in the UK market
    • Corporate scandals and their effects on the accounting profession and auditing practices
    • Effective strategies of Arthur Andersen and KPMG in Taiwan: auditors change and services satisfaction
    • An empirical analysis of the former UK Andersen clients: auditor selection and audit pricing
    • Auditor fees, auditor independence and credit scoring
    • Audit price-cutting, fee recovery in non-audit services and auditor’s independence

    I am also willing to supervise well developed and robust PhD projects that are within my research interests (see above). For developing a research proposal, click on the following link: How to apply

    Ilias has successfully supervised two doctoral students, Peter Yip (2014), and Khairul Ayuni Mohd Kharuddin (2016). He is currently supervising Shannon Sidaway (2019), and Ahmad Alwadhan (2022).

    Membership of Professional Bodies

    • Chairman, Auditing Special Interest Group of British Accounting & Finance Association (BAFA)

    • Member of the Executive Committee of the BAFA

    • American Accounting Association - Auditing Section & Teaching Section 

    • British Accounting Association - Auditing Special Interest Group 
      European Accounting Association

    • European Auditing Research Network

    • Member of the Learning and Teaching Support Network Centre for Business Management and Accountancy

    • Member of the editorial board, International Journal of Auditing

    • Ad hoc reviewer for various journals and international conferences

    • External examiner, Franchised UG & PG Programmes, Nottingham Trent University, 2001-2006

    • External examiner, Franchised UG Programmes, Kingston University, 2009 – 2013

    • External examiner, Franchised UG Programmes, Sheffield University, 2010-2011
    • External examiner, Franchised PG Programmes, University of East Anglia, Norwich Business School, 2016 - to date
    • Organiser of the National Auditing Conference at Aston in 2005, 2010, 2015 and 2019

    • Member of various committees in the University of Aston

    • Member of the Scientific Committee of AAC, BAFA, and EAA, reviewing conference papers and promoting and contributing to the value and quality of the conferences and the organisations in general, 2000 to date

    Contact Details

    Phone: +44(0)121 204 3024       Email: i.g.basioudis@aston.ac.uk
    Room: ABS408

    Education/Academic qualification

    PhD, University of Warwick

    19962000

    MSc, University of Stirling

    19941995

    External positions

    External Examiner

    2016 → …

    External Examnier, University of Sheffield

    20102011

    External Examiner, Kingston University

    20012006

    Keywords

    • L Education (General)
    • Accounting Education
    • H Social Sciences (General)
    • Accounting
    • Auditing

    Fingerprint Dive into the research topics where Ilias Basioudis is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

    Audit Business & Economics
    Audit fees Business & Economics
    Auditors Business & Economics
    Premium Business & Economics
    Industry Business & Economics
    Fees Business & Economics
    Accounting profession Business & Economics
    Audit firms Business & Economics

    Network Recent external collaboration on country level. Dive into details by clicking on the dots.

    Research Output 2000 2019

    Are accounting academics culturally intelligent? An empirical investigation

    Tharapos, M., O'Connell, B. T., Dellaportas, S. & Basioudis, I., 1 Feb 2019, In : British Accounting Review. 51, 2, p. 111-129 19 p.

    Research output: Contribution to journalArticle

    Cultural intelligence
    International experience
    Empirical investigation
    Propensity
    Cultural distance

    Partner industry specialization and audit pricing in the United Kingdom

    Mohd Kharuddin, K. A., Basioudis, I. G. & Hay, D., 1 Jun 2019, In : Journal of International Accounting, Auditing and Taxation. 35, p. 57-70 14 p.

    Research output: Contribution to journalArticle

    Audit pricing
    Audit
    Industry
    Industry specialization
    Expertise
    Audit
    Assurance services
    Global financial crisis
    Auditors
    Scandal
    Open Access
    File
    Audit fees
    Industry
    Premium
    Big 4
    Expertise

    A framework of best practice of continuing professional development for the accounting profession

    de Lange, P., Jackling, B. & Basioudis, I. G., 1 Nov 2013, In : Accounting Education. 22, 5, p. 494-497 4 p.

    Research output: Contribution to journalArticle

    best practice
    education standards
    profession
    responsibility
    economy

    Thesis

    The effects of audit firm and partner industry specialisation and corporate governance on audit quality and earnings quality

    Author: Mohd Kharuddin, K., 29 Jun 2016

    Supervisor: Basioudis, I. G. (Supervisor)

    Student thesis: Doctoral ThesisDoctor of Philosophy

    File

    Prizes

    Most Read Best Paper

    Ilias Basioudis (Recipient), Feb 2007

    Prize: Prize (including medals and awards)

    Accounting policy
    Public policy

    Best Paper

    Ilias Basioudis (Recipient), Jul 2002

    Prize: Prize (including medals and awards)

    Activities 2006 2009

    • 2 Visiting an external academic institution
    • 1 Examination
    • 1 Membership of network

    External Examiner for UG and PG programmes, City - University of Sheffield - Greece

    Ilias Basioudis (Examiner)
    20092010

    Activity: Examination typesExamination

    Hong Kong Polytechnic University

    Ilias Basioudis (Visiting researcher)
    2009 → …

    Activity: Visiting an external institution typesVisiting an external academic institution

    European Accounting Association Scientific Committee (External organisation)

    Ilias Basioudis (Member)
    2008 → …

    Activity: Membership typesMembership of network

    Royal Melbourne Institute of Technology

    Ilias Basioudis (Visiting lecturer)
    20062011

    Activity: Visiting an external institution typesVisiting an external academic institution