Articles by Michail Nerantzidis
Audit committee characteristics and the audit report lag in Greece
The authors review empirical studies investigating the effect of audit committee characteristics on audit report lag, using Greece as an example. and finding that committee diligence is associated with a shorter report audit lag.
Revisiting the linkage between internal audit function characteristics and internal control quality
This paper revisits the linkage between internal audit function characteristics and internal control quality and proposes a random polynomial model for assessing ICQ.