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Home Faculty List Stergios Leventis

Stergios Leventis



Stergios Leventis is an Associate Professor in Accounting and the Dean of the Scholl of Economics, Business Administration and Legal Studies. Before joining IHU, Stergios worked as an accounting consultant. He gained an MSc from Heriot-Watt University, Edinburgh, and a PhD from the University of Strathclyde, Glasgow. His research focus is on accounting disclosure and quality, auditing, banking and corporate social responsibility. He has published work in a number of international scientific journals. Many of his articles in professional periodicals have focused on the International Financial Reporting Standards. Stergios is an associate editor of the British Accounting Review (BAR) and he serves on the editorial boards of international journals such as Accounting and Business Research (ABR), Corporate Governance: An International Review (CGIR) and the Journal of International Accounting, Auditing and Taxation (JIAAT). Currently he is a co-editor of a special issue at the Accounting and Business Research.



  1. 2018. The performance of European equity carve-outs (co-authors: Apostolos Dasilas). Journal of Financial Stability (forthcoming).
  2. 2018. An empirical test of SEC enforcement in the audit market. International Journal of Accounting, Auditing and Taxation, (forthcoming).
  3. 2018. The impact of religiosity on audit pricing (co-authors Emmanuel Dedoulis and Omneya Abd Elsalam). Journal of Business Ethics, (forthcoming).
  4. 2017. The impact of unrealised income from fair value adjustments on dividend policy (co-author: Alexandros Sikalidis). European Accounting Review, 26(2): 283-310.
  5. 2016. Earnings management behaviors under different monitoring mechanisms: The case of Islamic & conventional banks (co-authors Omneya Abd Elsalam, Panagiotis Dimitropoulos and Marwa Elnahass). Journal of Economic Behavior & Organization, 132(supplement): 155-173.
  6. 2016. Managing the European football industry: UEFA’s regulatory intervention and the impact on accounting quality (co-authors: Panagiotis Dimitropoulos and Emmanuel Dedoulis). European Sport Management Quarterly,16(4): 459-486.
  7. 2016. Corporate social responsibility reporting and organizational stigma: The case of “sin” industries (co-authors: Vasiliki Grougiou and Emmanuel Dedoulis). Journal of Business Research, 69(2): 905-914.
  8. 2016. Urban agglomeration and audit pricing. International Journal of Banking, Accounting and Finance, 7(2): 125-148.
  9. 2015. Transplanting Anglo-American accounting oversight boards to a diverse institutional context (co-authors: Constantine Caramanis and Emmanuel Dedoulis). Accounting, Organizations and Society, 42: 12-31.
  10. 2014: The effect of timeliness and credit ratings on the information content of earnings announcements (co-author: Apostolos Dasilas and Stephen Owusu-Ansah). International Journal of the Economics of Business, 21(3): 261-289.
  11. 2014: Corporate social responsibility and earnings management in US banks (co-authors: Vasiliki Grougiou, Emmanuel Dedoulis and Stephen Owusu-Ansah). Accounting Forum, 38(3): 155-169.
  12. 2013: Corporate governance and accounting conservatism: Evidence from the banking industry (co-authors: Panagiotis Dimitropoulos and Stephen Owusu-Ansah). Corporate Governance: An International Review, 21(3): 264-286.
  13. 2013: An empirical investigation of audit pricing in the public sector: The case of Greek LGOs (co-author: Sandra Cohen). Financial Accountability and Management, 29(1): 74-98.
  14. 2013: The cost of sin: The effect of social norms on audit pricing (co-author: Iftekhar Hasan and Emmanuel Dedoulis). International Review of Financial Analysis, 29: 152-165.
  15. 2013: Corporate governance, dividend status, ownership structure and the performance of Greek seasoned equity offerings (co-author: Apostolos Dasilas). International Journal of the Economics of Business 20(3): 387-419.
  16. 2013: The impact of IFRS on accounting quality: Evidence from Greece (co-authors Panagiotis Dimitropoulos, Dimitrios Asteriou, Dimitrios Kousenidis). Advances in Accounting, incorporating Advances of International Accounting, 29(1): 108-123.
  17. 2013: Effects of municipal, auditing and political factors on audit time (co-author: Sandra Cohen). Accounting Forum, 37(1): 40-53.
  18. 2013: Book review - Hatherly, D. 2013. The failure and the future of accounting: Strategy, stakeholders, and business value (Farnham: Gower Publishing). Accounting and Business Research, 43(6): 683-685.
  19. 2012: Signalling by banks using loan loss provisions: The case of the European Union (co-authors: Panagiotis Dimitropoulos and Asokan Anandarajan). Journal of Economic Studies, 39(5): 604-618.
  20. 2012: The role of corporate governance in earnings management: Experience from US banks (co-author: Panagiotis Dimitropoulos). Journal of Applied Accounting Research, 13(2): 161-177.
  21. 2011: Stock market reaction to dividend announcement: Evidence from the Greek stock market (co-author: Apostolos Dasilas). International Review of Economics and Finance, 20(2): 302-311.
  22. 2011: Loan loss provisions, earnings management and capital management under IFRS: The case of EU commercial banks (co-authors: Panagiotis Dimitropoulos and Asokan Anandarajan). Journal of Financial Services Research, 40(1): 103-122.
  23. 2011: Agency costs and product market competition: The case of audit pricing in Greece (co-author: Pauline Weetman and Constantine Caramanis). British Accounting Review, 43(2): 112-119.
  24. 2010: The pricing of statutory audit services in Greece (co-author: Stephen Owusu-Ansah and Constantine Caramanis). Accounting Forum, 34(2): 139-152.
  25. 2010: Audit pricing, quality of earnings and board independence: The case of the Athens Stock Exchange (co-author: Panagiotis Dimitropoulos). Advances in Accounting, incorporating Advances of International Accounting, 26(2): 325-332.
  26. 2006: Timeliness of corporate annual financial reporting in Greece (co-author Stephen Owusu-Ansah). European Accounting Review, 15(2): 273-287.
  27. 2005: Determinants of audit time as a proxy of audit quality (co-author: Constantine Caramanis). Managerial Auditing Journal, 20(5): 460-478.
  28. 2005: Determinants of audit report lag: Some evidence from the Athens Stock Exchange (co-author: Pauline Weetman and Constantine Caramanis). International Journal of Auditing, 9: 45-58.
  29. 2004: Voluntary disclosures in an emerging capital market: Some evidence from the Athens Stock Exchange (co-author: Pauline Weetman). Advances of International Accounting, 17: 227-250.
  30. 2004: Timeliness of financial reporting: Applicability of disclosure theories in an emerging capital market (co-author: Pauline Weetman). Accounting and Business Research, 34(1): 43-56.
  31. 2004: Impression management: Dual language reporting and voluntary disclosure (co-author: Pauline Weetman). Accounting Forum, 28: 307-328.
  32. 2003: Timeliness of financial reporting in a European capital market: The case of the Athens Stock Exchange (co-author: Pauline Weetman). The Southeuropean Review of Business Finance & Accounting, 1(1): 49-72.
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