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This paper seeks to examine the effect that audit quality has on audit opinion expression in the context of the recessive Eurozone environment. Based on a sample consisting of all the European Monetary Union countries for a period of nine years (2005-2013) our findings suggest that the size of the auditing firm and auditor's expertise in an industry continues to be a proxy for audit quality and impacts audit opinion during the recession. However, this finding does not persist for audit tenure. These findings provide evidence with respect to audit quality differentiation in a monetary union, with a common currency and accounting standards in the presence of an economic recession. It attempts to provide useful insights for auditors, accountants and regulators concerning the regulatory framework and the efficiency of various audit policy changes especially in periods of fiscal distress.

This paper aims to investigate whether a firm's behaviour regarding earnings manipulation through cuts in research and development (R&D) expenditures is affected by the crisis in Eurozone countries. More specifically, this research focuses on understanding whether firms operating in an environment with distinct country characteristics and a single currency perceive earnings manipulation through R&D cuts as a means to avoid reporting earnings losses or earnings decreases, and whether the existence of a recession can impact this behaviour. Our approach design is based on a modified Bushee (1998)methodological rationale introducing both the recession impact in the form of intercept variables and a series of control variables to ensure robustness. The sample used for the analysis consists of listed Eurozone firms for a period extending from 2005 to 2013. The findings are consistent with previous literature regarding the existence of earnings manipulation through R&D cuts. Moreover, the evidence provided suggests that Eurozone firms cut R&D to avoid reporting earnings losses or decreases, even when operating in a recessive environment.

Supply chain management constitutes a relatively new and promising field of management science, affecting greatly the efficiency of Greek enterprises. The objective of this research is to detect the range of SCM applications in Greece; the trends and views of Greek enterprises in relation to efficiency, difficulties, costs, benefits and necessity, as these were generated from the implementation of one or more SMC applications. Enterprise Resource Planning (ERP) has now proven to be an indispensable backbone for most Greek enterprises. Enterprises on the whole have stated that they have proceeded to a combination of ERP and Best of Bread systems. However, despite the valuable benefits featuring the selection of Application Service Providers - ASP (leasing of SCM applications), it has been found that this solution has not matured yet in the consciousness of Greek companies. The great majority considers it either unattractive or slightly attractive.

This paper presents a formalised negotiation methodology for distributed sales schedule optimisation. The purpose is to solve the optimisation problem, taking into account constraints such as the salesmen capacity and income increase in a uniform way and the company's turnover increase. In this approach a sales schedule is developed dynamically by all of the concerned participants. The negotiation methodology used allows agents to negotiate with other agents in a certain geographical area based on their sales capacity, commission percentage and the area's sales turnover. A simulation model based on Repast3 has been developed to evaluate the algorithm accuracy and the system's convergence. By executing this prototype with various utility functions, interesting results have been achieved showing a convergence in total company's turnover, salesmen capacity and salesman income.

The taxation system exerts substantial influence to the economic activity. Taxes, among others, influence work, saving, investments and the undertaking of business activity. This paper constitutes a study with regard to the issue of the e-government and its evolutionary course during the new era of Information Technology (IT) and the internet, and more specifically the role that it plays in the modernisation of the Hellenic taxation system. Moreover, the influence of the e-government to the application of modern information systems that support direct and indirect taxation is examined and the respective tax controls procedures as well. Furthermore, certain proposals are outlined with regard to the technological reform of the taxation system and the transition to the digital era on the basis of the adoption of new methodologies and practices. The easy-to-use operation systems and the low-cost communication channels (internet), the function of electronic tax processes (TAXISnet) and the increased participation of taxpayers will create a socio-economic environment, which is predicted to satisfy both the tax administration and the taxpayers.