Michalis Bekiaris

Assistant Professor in Accounting University of the Aegean

8 Michalon Str, Chios, 82100 Tel. 2271 035170 E-mail: m.bekiaris@aegean.gr

I. Field of interest

Accounting, Financial Reporting, Auditing, Internal Auditing II. Education

1997-2001 PhD. Panteion University of Social and Political Sciences, Public Administration Department. Thesis title: ‘Financial derivatives, concept, accounting and tax treatment’. 1989-1993 Bachelor’s degree. Panteion University of Social and Political Sciences, Public Administration Department. Degree in Public Administration. III. Work experience

University of the Aegean (2003 – today)

2010-today Assistant Professor 2004-2009 Lecture 2003-2004 Adjunct Professor

Hellenic Open University Adjunct Professor

TEI Central Macedonia - MBA Adjunct Professor

ΤΕΙ Piraeus MSc in Accounting and Finance (2014-2015) Adjunct Professor

ΤΕΙ Crete – MSc in Accounting and Auditing (2014-2015) Adjunct Professor

Ministry of Culture (2010-2011) Board Member of the Intellectual Property Organization

Alpha Bank SA (1997-2004) 2001 – 2004 Internal Auditor (Audit and Inspection Division) 2000-2001 Corporate borrowing Instructor (Department of Education) 1997-2000 Money lending department (P. Ralli branch)

Military Service (1994-1995) Hellenic Navy (23months) Central Station of Navy Vehicles (ΚΣΑΝ) Supply Department (car inventories),

ii

Professional certifications - Participation in professional - scientific associations

Economic Chamber of Greece – Certified Accountant (Class A’)

Certified Clearer in Athens Derivatives Exchange (Athens Stock Exchange member)

European Accounting Association - ΕΑΑ

Hellenic Finance and Accounting Association (HFAA)

Internal Audit and Corporate Governance (IACG)

Laboratory for tourism research and studies (ETEM) – University of the Aegean

Laboratory of Quantitative Methods

University of the Aegean representative for the European Confederation of Institutes of Internal Auditors (ECIIA) (past)

IV. Administration Work

Hellenic Copyright Organization 2010 -2011 Board of Directors University of the Aegean 2014-2015 2004- 2006

Member of the Economic Council

2011-2013 Member of the Evaluation Committee for several projects (ΕΣΠΑ)

2008-2009 Member of the Senate

Business Administration Department 2014-2015 Pedagogical and Teaching Proficiency Programs Committee

2013-2015 2006-2012

Undergraduate Studies Curriculum Committee

2004-2014 Member of several other Committees

2011-2012 Chairman of the Tender Committee for the cleaning services of Business School

2012-2013 Chairman of the Tender Committee for the maintenance of the Business School facilities

2009-2012 Department’s Public Relations Committee 2009-2012 Department’s & MBA Website Committee 2009-2010 Commission of transitional provisions of the Undergraduate

Curriculum 2007-2012 Department’s Committee of Supply 2004- 2006 Member of the Organizing Committee for cultural exchanges

iii

V. Teaching Experience

2003- Today University of the Aegean Business Administration Department

Financial Statement Analysis

Corporate Accounting

Auditing

Accounting Principles (past)

Intermediate Accounting (past)

Managerial Accounting (past)

Capital & Money Markets (past)

Corporate Finance (past) 2004- Today ΜΒΑ

Accounting Principles

Internal Audit

Auditing (past)

2007- Today (Tourism ΜSc)

Corporate Finance Principles for Hospitality Enterprises

2015 (Department of Shipping, Trade and Transport)

International Capital and Money Markets 2008- Today (Hellenic Open University - ΜΒΑ)

ΜΒΑ51: Financial Management and Accounting

2011 –2014 (ΤΕΙ Central Macedonia – ΜΒΑ)

Auditing 2014-2015 (ΤΕΙ Piraeus – MSc in Accounting and Finance

Accounting Theory & Research 2015 – Today (ΤΕΙ Crete – MSc in Accounting and Auditing)

Auditing II 2000 (Αlpha Bank)

Tutor in-house training program Alpha Bank (171 hours) 2012-Σήμερα (University of the Aegean – Distance Learning Seminars)

Corporate Governance

Accounting & Financial Reporting

iv

VI. Supervision of PhD dissertations

Stergios Tasios, 2015, “Financial Reporting Quality, Assessment, measurement and link with the corporate characteristics”. Successfully Defended.

Supervision of three more PhD dissertations VII. Supervision of Master and Undergraduate dissertations

More than 90 dissertations successfully defended during the last 12 years VIII. Conference Organization

2009-2010 8th European Academic Conference on Internal Audit and Corporate Governance co-organized with the City Business School, Erasmus University, Pisa University, Nyerode University and Louvain University. Chair of the Organizing Committee. IX. Publications Papers published in refereed journals

Andrikopoulos A., Bekiaris, M., C. Vadasi and S. Zounta, 2015. International

collaboration in auditing research. International Journal of Auditing, Forthcoming.

Tasios, S. & M. Bekiaris, 2014. Mandatory Disclosures and firm characteristics: Evidence from the Athens Stock Exchange. International Journal of Managerial and Financial Accounting, vol.6, issue 4, pp. 303-321.

Bekiaris, M., C. Psymada & S. Tasios, 2014. Internet financial reporting quality and corporate characteristics: the case of construction companies listed in Greek and Cypriot stock exchange. European Studies Research Journal, vol. 17, issue 2, pp. 41-57.

Andrikopoulos, A., A. Samitas & M. Bekiaris, 2014. Corporate social responsibility reporting in financial institutions: Evidence from Euronext. Research in International Business and Finance, vol 32, pp. 27-35.

Bekiaris, M., T. Efthymiou and A. Koutoupis, 2013. Economic crisis impact on corporate governance and internal audit: the case of Greece. Corporate Ownership and Control Journal, vol 11, issue 1 pp. 65-74.

Tasios S. & M. Bekiaris, 2012. Auditor’s Perceptions of financial reporting quality: The case of Greece. International Journal of Accounting and Financial Reporting, vol.2 no.1 pp 57-74.

v

Zounta S. & M. Bekiaris, 2009. Cost -based management and decision making in Greek Luxury Hotels. TOURISMOS, vol. 4, no. 3, pp 205-225.

Bekiaris, M., 2008. Business Codes: A financial reporting quality factor or another compliance obligation? Journal on Management, vol. 3, no. 2, pp 1-13.

Kutsikos, K. and M. Bekiaris, 2007, "IT Governance Auditing in Virtual Organizations", MIBES Transactions International Journal, vol. 1, issue 1 pp. 35-45.

Bekiaris, M. and K. Kutsikos, 2007. The Evolution of IT Governance Auditing within Emerging Technology-Driven Corporate Structures. I-manager's Journal on Management, No 2, Vol 2, pp. 6-14.

Other journals & internet Retelas R. & M. Bekiaris, 2015, Qualified internal auditors in Greece, Astrolavos, issue 23, Forthcoming. (in Greek) Bekiaris, M., T. Sgouros & S. Tasios, 2011. Financial Reporting Quality in Greece: A

case study analysis of auditor’s qualifications. Available on SSRN, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2447613

Bekiaris, M., 2006. Analysis and review of VAT on fixed Assets.Taxation Review, issue 682, pp. 268 – 284. (in Greek)

Bekiaris, M., 2003, VAT on fixed assets, Taxation Review, issue 648, pp. 434-439. (in Greek)

Conferences

Triantafyllopoulos G. and M. Bekiaris, 2015, Greek taxation system reformation and

the new tax bill: Influence in business/ professional conditions of accountants. International Conference on Business & Economics, Athens, Greece.

Tasios, S. and M. Bekiaris, 2014. Corporate Governance, Firm Characteristics and Disclosure: The Case of Listed Companies in Greece. 5TH International Conference on Accounting and Finance, Syros Island.

Bekiaris M., D. Deliaslanides & Koutoupis, 2014. Fraud Auditing in Greece: External and Internal Auditors perceptions. 12th European Academic Conference in Internal Audit & Corporate Governance, Como, Italy.

Garri, M., N. Kontstantopoulos & M.Bekiaris, 2013. Corporate strategy, corporate culture, and customer information. Procedia - Social and Behavioral Sciences, Volume 73 pp. 669-677.

Bekiaris, M., Thanasis Efthymiou and A. Koutoupis, 2013. Economic crisis impact on corporate governance and internal audit. IACG. 11th European Academic Conference in Internal Audit & Corporate Governance, Oslo, Norway.

Mavri, M. & M. Bekiaris, 2013. Branch Location in a reconfigured Bank Branch Community. EU-RO. 26th European Conference on Operational Research. July 1-4, Rome, Italy.

Tasios, S. and M. Bekiaris, 2012. Auditor’s and financial analyst’s perceptions of financial reporting quality. HFAA. 11th Conference, Athens.

vi

Bekiaris, M. & A. Koutoupis, 2012. Internal Audit Profession in Greece under crisis. IACG. 10th European Academic Conference in Internal Audit & Corporate Governance, Verona, Italy.

Mavri, M. & M. Bekiaris, 2012. Using assignment problem in financial products’ design. EU-RO. 25th European Conference on Operational Research, July 8-11 , Vilnius, Lithuania.

Tasios, S. & M. Bekiaris, 2011. Quality in Financial Reporting: A survey among Certified Public Auditors in Greece. HFAA. 10th Conference, Piraeus.

Garri M.,N. Konstantopoulos, M.Bekiaris, 2011. Strategies implemented and sources used for the acquisition of information on foreign markets. ICI-INFO. International Conference on Integrated Information, Kos.

Gkanapi, M., S. Tasios and M. Bekiaris, 2010. Compliance with Sarbanes-Oxley Act: The case of γreek shipping companies listed to NYSE. ICAF. 3rd International Conference on Accounting and Finance, Skiathos island 25-27/8. pp. 1341-1352.

Zounta, S., S. Karatzimas and M. Bekiaris, 2010. Using budgets for performance evaluation and control: Evidence from Greece, Interdisciplinary research in cost, profitability and performance management in manufacturing, logistics and service operations Conference, Ghent, Belgium.

Konstantopoulos, Ν,. M. Bekiaris, and S. Zounta, 2007. A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS). International Conference of Computational Methods in Sciences and Engineering, Corfu 26 Sep. (AIP) 978-073-54047-8-6 pp. 1090-1093.

Bekiaris, M., S. Zounta and T. Stavrinoudis, 2007. Approaches to Cost Accounting in Tourism Management. International Conference of Computational Methods in Sciences and Engineering, Corfu 26 Sep. (AIP) 978-073-54047-8-6 pp. 1078-1081.

Kutsikos, K. and M. Bekiaris, 2007. Perspectives and Challenges for IT Governance. MIBES. Management of International Business & Economic Systems Conference, Larissa, ISBN# 978-960-87764-7-0, pp. 180-192.

Bekiaris. M., E. Rogdaki and S. Zounta, 2007. Value Added Tax on Auxiliary Transportation Services: the case of Greece. TNEY. 1st International Scientific Conference on Transportation, Chios.

Bekiaris M. and A. Pinakoulaki, 2006. Considerations in the “all inclusive” packages taxation process. EuroChrie. 2006 Congress, Thessaloniki.

Balomenou, C., Bekiaris, M. and M. Lagou, 2006. Funding and taxation of Greek non profit organizations and enterprises. ERSA. Conference 2006, Volos.

Bekiaris M. & G. Mallikourtis, 2006. Information Technology Governance, Frameworks and Audit: the auditor's role. ΕΕΣΜ. 2nd Conference HSSS, Chios, pp. 514-536.

In Greek

Vadasi, C., A. Koutoupis, M. Bekiaris & A. Tsamis, 2014, Perceptions on the importance of IP rights on business software: An empirical approach. Hellenic Finance and Accounting Association, HFAA 13th Conference. Volos, Greece. (in Greek)

vii

Bekiaris, M., 2012, Internal Audit and fraud prevention, Hellenic Association of Fraud Examiners. 1st Conference, Athens, Greece. (in Greek)

Koutoupis, A., M. Bekiaris & A. Argyropoulos, 2011. Internal Audit & Public Administration in Greece. Hellenic Finance and Accounting Association, HFAA 10th Conference, Piraeus, Greece. (in Greek)

Koutsikos, K., S. Zounta, N. Konstantopoulos & M. Bekiaris, 2008, Information Technology Governance and Audit of Bank Institutes in Greece. Hellenic Society of Systemic Studies, HSSS 4th Conference, Ioannina, Greece. (in Greek)

Bekiaris, M. & G. Chatzianastasiou, 2007. Ethics in the light of the new regulation in Corporate Governance: Auditor’s responsibility. Hellenic Society of Systemic Studies, HSSS 3rd Conference, Pireaeus, Greece. (in Greek)

Sakellarides, O. & M. Bekiaris, 2007. E- Governance and taxation audit systems: the I-TAX project. . Hellenic Society of Systemic Studies, HSSS 3rd Conference, Pireaeus, Greece. (in Greek)

Book Chapters (B)

Bekiaris, M., 2012. Viability Analysis for Startups, Chapter 13 University of the

Aegean. “Entrepreneurship”. (in Greek) Bekiaris, M., P. Kyriakogkonas & M. Rouleliotis, 2010, Span of control and fraud

prevention. Honorary Volume for Professor Emeritus D. Papadopoulos. University of Macedonia.

(in Greek) Lecture Notes

Bekiaris, M., 2014, Internal Audit and Corporate Governance, for the course “Internal

Auditing” University of the Aegean MBA, 180 pages. Bekiaris, M., 2010, “Corporate Finance Principles for Hospitality Enterprises” MSc in

Tourism Planning, Management and Policy, Chios, 70 pages. Referee Work

International Journal of Accounting, Auditing and Performance Evaluation,

Inderscience

International Journal of Decision Sciences, Risk and Management (IJDSRM), Inderscience

International Journal of Applied Systemic Studies (IJASS), Inderscience

International Journal of Banking Accounting and Finance (IJBAF), Indersience

Economics and Management: Current Issues and Perspectives, Siauliai University