Petros Lois is a Professor at the School of Business, University of Nicosia, (Cyprus, EU). He holds an MSc degree in Accounting from De Montfort University (UK), and a PhD degree from Liverpool John Moores University (UK). He is a Certified Management Accountant (CMA), he holds the Chair of PwC in Business Research at the University of Nicosia, and he is Co-Founder of the Euromed Journal of Business. He is currently the Head of the Department of Accounting and the Director of the Master’s degree in Banking, Accounting and Finance (Joint degree with the Hellenic Open University). He is a member of the Institute of Certified Management Accountants of Australia (ICMA), and the Institute of Marine Engineers, Science and Technology (IMarEST, UK). He served as a member of the Board of Directors of the Cyprus Ports Authority (CPA). His research interests include accounting, working capital management, finance, and shipping (maritime). His research work has been published in international conference proceedings, books and journals.
Critical variables in the implementation of a risk-based internal audit: a theoretical and empirical investigation of Greek companies
This paper investigates the critical variables for the implementation of RBIA in Greek companies and examines the relationship between the above variables and RBIA implementation using data collected by 105 internal auditors, external auditors, directors…