Search results

• 2022

  Editorial: Special issue on the future of audit—A collection of personal reflections

  Basioudis, I. G., Jan 2022, In: International Journal of Auditing. 26, 1, p. 1-3 3 p.

  Research output: Contribution to journal › Editorial › peer-review

• Ethics and deception in negotiation

  Karayiannis, A. N. A. & Basioudis, I., 1 Aug 2022, Embedding Sustainability, Corporate Social Responsibility and Ethics in Business Education. Borland, H., Butler, M., Elliott, C. & Ormrod, N. (eds.). UK: Edward Elgar

  Research output: Chapter in Book/Published conference output › Chapter (peer-reviewed) › peer-review

  • negotiations competition 100%
  • moral philosophy 72%
  • education 29%
  • Ethical Issues 22%
  • sustainable development 20%

• Extended auditor rports and key audit matters disclosure as complements to corporate narrative reporting

  Mohd Kharuddin, K. A., Basioudis, I. & Farooque, O. A., 13 Oct 2022, Corporate Narrative Reporting: Beyond the Numbers. Marzouk, M. & Hussainey, K. (eds.). UK

  Research output: Chapter in Book/Published conference output › Chapter (peer-reviewed) › peer-review

  • Audit 100%
  • Disclosure 83%
  • Auditor's Report 72%
  • Auditors 65%
  • Accounting Standards 52%

• Teaching and learning business ethics in accounting

  Kenyon, R. & Basioudis, I., 1 Aug 2022, Embedding Sustainability, Corporate Social Responsibility and Ethics in Business Education. Borland, H., Butler, M., Elliott, C. & Ormrod, N. (eds.). UK: Edward Elgar

  Research output: Chapter in Book/Published conference output › Chapter (peer-reviewed) › peer-review

  • business ethics 100%
  • moral philosophy 34%
  • Teaching 33%
  • learning 26%
  • Socrates 22%

• Teaching corporate governance and business ethics in an international context

  Xue, B. & Basioudis, I., 1 Aug 2022, Embedding Sustainability, Corporate Social Responsibility and Ethics in Business Education. Borland, H., Butler, M., Elliott, C. & Ormrod, N. (eds.). UK: Edward Elgar

  Research output: Chapter in Book/Published conference output › Chapter (peer-reviewed) › peer-review

  • business ethics 100%
  • corporate governance 95%
  • moral philosophy 38%
  • Teaching 33%
  • learning 26%

• The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor's going-concern reporting decisions

  Geiger, M. A., Basioudis, I. G. & DeLange, P., Jun 2022, In: Journal of International Accounting, Auditing and Taxation. 47, 22 p., 100473.

  Research output: Contribution to journal › Article › peer-review

  • Audit Industry 100%
  • Non-audit Fees 93%
  • Industry Specialization 87%
  • Nonaudit Services 84%
  • Going Concern 80%

• The Impact of the Audit Committee and Internal Audit Function on Board Decision Making During an Extreme Financial Crisis

  Mohd Kharuddin, K. A. & Basioudis, I., 1 Nov 2022, Research Handbook on Corporate Board Decision-Making. Marnet, O. (ed.). UK: Edward Elgar

  Research output: Chapter in Book/Published conference output › Chapter (peer-reviewed) › peer-review

  • Global Financial Crisis 100%
  • Internal Audit Function 88%
  • Audit Committee 71%
  • Decision Making 56%
  • Financial Crisis 48%
• 2021

  Effects of the Big 4 National and City-Level Industry Expertise on Audit Quality in the United Kingdom

  Mohd Kharuddin, K. A., Basioudis, I. & Farooque, O. A., Jun 2021, In: Journal of International Accounting, Auditing and Taxation. 43, 100398.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Big 4 100%
  • Audit Quality 89%
  • Expertise 63%
  • Discretionary Accruals 37%
  • Industry 28%

• Special issue: Papers from AALNEC

  Basioudis, I., Carey, P. & Hay, D., 1 Jul 2021, In: International Journal of Auditing. 25, 2, p. 269

  Research output: Contribution to journal › Editorial
• 2020

  Editorial by Dr Ilias Basioudis: Letter to the UK Parliament on the Future of Audit

  Basioudis, I. G., 1 Jul 2020, In: International Journal of Auditing. 24, 2, p. 181-184 4 p.

  Research output: Contribution to journal › Editorial › peer-review
• 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 journal › Article › peer-review

  Open Access

  File

  • Cultural Intelligence 100%
  • International Experience 82%
  • Empirical Investigation 61%
  • Cultural Diversity 44%
  • Cultural Distance 43%

• Financial Accounting: The Basics

  Basioudis, I., 25 Mar 2019, 1st ed. 402 p.

  Research output: Book/Report › Book

  • Financial Accounting 100%
  • Cash Flow Statement 42%
  • Current Assets 39%
  • Ratio Analysis 38%
  • International Financial Reporting Standards 30%

• 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 journal › Article › peer-review

  Open Access

  File

  • Audit Pricing 100%
  • Industry Specialization 96%
  • Audit 90%
  • Expertise 54%
  • Premium 32%
• 2018

  Big 4 Audit Fee Premiums for National and City-Specific Industry Leadership in the United Kingdom: Additional Evidence

  Mohd Kharuddin, K. A. & Basioudis, I. G., 9 Feb 2018, In: International Journal of Auditing. 22, 1, p. 65-82 8 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Big 4 100%
  • Audit Fees 92%
  • Premium 62%
  • Industry 28%
  • Expertise 22%

• Reforms to the market for audit and assurance services in the period after the global financial crisis: Evidence from the UK

  Basioudis, I. G. & Kend, M., 2 Dec 2018, In: Australian Accounting Review. 28, 4, p. 589-597

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Global Financial Crisis 100%
  • Assurance Services 95%
  • Audit 85%
  • Auditor's Report 10%
  • Nonaudit Services 9%
• 2013

  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 journal › Article › peer-review

  • Continuing Professional Development 100%
  • Best Practice 69%
  • Accounting Profession 64%
  • education standards 47%
  • best practice 43%
• 2012

  Accounting students' perceptions of a Learning Management System: an international comparison

  Basioudis, I. G., de Lange, P. A., Suwardy, T. & Wells, P., 2012, In: Accounting Research Journal. 25, 2, p. 72-86 15 p.

  Research output: Contribution to journal › Article › peer-review

  • Student Perceptions 100%
  • Learning Management System 98%
  • Accounting Students 84%
  • International Comparison 72%
  • Student Engagement 11%
• 2010

  A survey of UK selection practices across different organization sizes and industry sectors

  Basioudis, I. G. & Papadimitriou, M., 2010, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Financial accounting: a practical introduction

  Basioudis, I., 26 Feb 2010, London (UK): Financial Times/Prentice Hall. 232 p.

  Research output: Book/Report › Book

  • Financial Accounting 100%
  • Module 23%
  • Familiarity 23%
  • Isolation 22%
  • Assurance 22%
• 2009

  Aligning the internal audit function with strategic objectives

  Basioudis, I., 2009, QFinance: the ultimate resource. London, UK: Bloomsbury

  Research output: Chapter in Book/Published conference output › Chapter

• A longitudinal study of auditor going-concern reporting decisions and non-audit service provision in Australia

  Basioudis, I. G., Geiger, M. A., Adams, K. & DeLange, P., 2009, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• A longitudinal study of auditor going-concern reporting decisions and non-audit service provision in Australia

  Basioudis, I. G., Geiger, M. A., Adams, K. & DeLange, P., 2009, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• An assessment of the learning benefits of using a web-based learning environment when teaching accounting

  Basioudis, I. G. & de Lange, P. A., Jun 2009, In: Advances in Accounting. 25, 1, p. 13-19 7 p.

  Research output: Contribution to journal › Article › peer-review

  • Learning Environment 100%
  • Learning Outcomes 86%
  • Web-based 76%
  • Accounting Students 69%
  • Student Satisfaction 36%
• 2008

  Accounting students' perceptions of a learning management system: An international comparison

  Basioudis, I. G., De Lange, P., Suwardy, T. & Wells, P., 2008, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom

  Basioudis, I. G., Papakonstantinou, E. & Geiger, M. A., Sept 2008, In: Abacus. 44, 3, p. 284-309 26 p.

  Research output: Contribution to journal › Article › peer-review

  • Non-audit Fees 100%
  • Going Concern 86%
  • Audit Fees 78%
  • Audit Opinion 65%
  • Auditors 57%

• The introduction of 'surprise tests' in teaching accounting

  Basioudis, I. G., Jun 2008, In: Accounting Education. 17, 2, p. 205-208 4 p.

  Research output: Contribution to journal › Article › peer-review
• 2007

  Accounting students' perceptions of a learning management system: An international comparison

  Basioudis, I. G., De Lange, P., Suwardy, T. & Wells, P., 2007, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• An analysis of UK Andersen clients pre- and post Andersen demise: Where have they gone and did they pay more?

  Basioudis, I. G. & Papadimitriou, M., 2007, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• An analysis of UK Andersen clients pre- and post Andersen demise: Where have they gone and did they pay more?

  Basioudis, I. G. & Papadimitriou, M., 2007, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Auditor's engagement risk and audit fees: the role of the audit firm alumni

  Basioudis, I. G., Nov 2007, In: Journal of Business Fnance and Accounting. 34, 9-10, p. 1393-1422 30 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit 100%
  • Audit Fees 88%
  • Audit Firms 85%
  • Auditors 65%
  • Chartered Accountant 53%

• Big 4 audit fee premiums for national and office-level industry leadership in the United Kingdom

  Basioudis, I. G. & Francis, J. R., Nov 2007, In: Auditing. 26, 2, p. 143-166 24 p.

  Research output: Contribution to journal › Article › peer-review

  • Big 4 100%
  • Audit Fees 92%
  • Fees 91%
  • Premium 62%
  • Auditors 39%
• 2006

  Audit fees, non-audit fees, and auditor reporting on UK stressed companies

  Basioudis, I. G. & Francis, J., 2006, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Audit fees, non-audit fees, and auditor reporting on UK stressed companies

  Basioudis, I. G. & Francis, J., 2006, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Audit fees, non-audit fees, and auditor reporting on UK stressed companies

  Basioudis, I. G. & Francis, J., 2006, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Perceptions of earnings management: the effect of national culture

  Geiger, M. A., O'Connell, B. T., Clikeman, P. M., Ochoa, E., Witkowski, K. & Basioudis, I. G., 2006, In: Advances in International Accounting. 19, p. 175-199 25 p.

  Research output: Contribution to journal › Article › peer-review

  • National Cultures 100%
  • Earnings Management 91%
  • Earnings Manipulation 31%
  • Temptation 28%
  • Masculinity 27%
• 2005

  An assessment of the learning benefits of using a web-based learning environment when teaching accounting

  Basioudis, I. G. & De Lange, P., 2005, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• An assessment of the learning benefits of using a web-based learning environment when teaching accounting

  Basioudis, I. G. & De Lange, P., 2005, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• An empirical investigation of price competition and industry specialisation in NHS audit services

  Basioudis, I. G. & Ellwood, S., May 2005, In: Financial Accountability and Management. 21, 2, p. 219-250 32 p.

  Research output: Contribution to journal › Article › peer-review

  • Industry Specialization 100%
  • Audit 93%
  • Audit Fees 83%
  • Price Competition 73%
  • Empirical Investigation 60%

• Auditor industry specialisation, city specialisation, client bargaining power and audit pricing in the UK

  Basioudis, I. G. & Xia, J., 2005, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Auditor industry specialisation, city specialisation, client bargaining power and audit pricing in the UK

  Basioudis, I. G. & Xia, J., 2005, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• External audit in the National Health Service in England and Wales: a study of an oversight body's control of auditor remuneration

  Basioudis, I. G. & Ellwood, S., May 2005, In: Journal of Accounting and Public Policy. 24, 3, p. 207-241 35 p.

  Research output: Contribution to journal › Article › peer-review

  • External audits 100%
  • motor function 85%
  • External Audit 78%
  • National Health Service 76%
  • remuneration 74%
• 2004

  The market for professional services in Indonesia

  Basioudis, I. G. & Fifi, F., Jul 2004, In: International Journal of Auditing. 8, 2, p. 153-164 12 p.

  Research output: Contribution to journal › Article › peer-review

  • Professional Services 100%
  • Premium 69%
  • Indonesia 69%
  • Audit Fees 69%
  • Auditor's Fees 47%

• The use of 'surprise' tests in teaching accounting

  Basioudis, I., 2004, Good Practice Guide in Learning and Teaching. Higson, H. (ed.). Birmingham: Aston University, Vol. 2. p. 9-11 3 p.

  Research output: Chapter in Book/Published conference output › Chapter
• 2003

  External audit in the National Health Service in England and Wales: A study of an oversight body's control of auditor remuneration

  Basioudis, I. G. & Ellwood, S., 2003, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• External audit in the National Health Service in England and Wales: A study of an oversight body's control of auditor remuneration

  Basioudis, I. G. & Ellwood, S., 2003, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Stakeholders and auditor's industry specialisation

  Basioudis, I. G. & Dharmadji, A., 2003, p. 136-151. 16 p.

  Research output: Unpublished contribution to conference › Unpublished Conference Paper › peer-review

• Stakeholders and auditors industry specialization

  Basioudis, I. G. & Dharmadji, J., 2003, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Stakeholders and auditors industry specialization

  Basioudis, I. G. & Dharmadji, J., 2003, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper
• 2002

  An empirical investigation of price competition and industry specialisation in NHS audit services

  Basioudis, I. G. & Ellwood, S., 2002, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper

• Auditor's engagement risk and audit fees: the role of audit firm alumni

  Basioudis, I. G., 2002, (Unpublished).

  Research output: Unpublished contribution to conference › Unpublished Conference Paper