Nikolaos Iriotis

Professor

Short CV

Dr. Nikolaos Iriotis is a Professor of Accounting at the National and Kapodistrian University of Athens (NKUA), where he has been the Dean of the School of Economic and Political Sciences since 2021.

He previously served as the Chair of the Department of Economics (2014–present) and is the Director of the “Accounting Education and Applications Laboratory (EK.EF.LOG.)” (2013–present).

He holds a Ph.D. from the University of Paris 1, Panthéon-Sorbonne, France. Dr. Iriotis is a member of the National Accounting Standards and Auditing Committee (ELTE), overseeing regulations, accounting, and auditing standards since November 2017. He has served as Chair of the Board of Directors at the National Center for Health Quality Assessment and Technology (“EKAPTY”) under the Ministry of Health (2014–2016).

Dr. Iriotis has provided consulting and expert services to prominent organizations such as the Ministry of Health and Social Solidarity, the Public Employees’ Supplementary Insurance Fund (TEADY), the Athens Chamber of Commerce, Ethniki Insurance, and the Hellenic Cadastre, among others.

He has over 10 years of teaching experience at the Athens University of Economics and Business (AUEB) and more than 20 years at NKUA. Additionally, he coordinates and serves as academic faculty for the “TRA60 – Banking Tools” module in the Banking Master’s Program at the Hellenic Open University.

Dr. Iriotis has directed the “Business Administration – MBA” postgraduate program at the NKUA Department of Economics and served as Academic Director for the MBA and Banking Master’s programs at the Open University of Cyprus. He has also coordinated various academic modules on finance and accounting for postgraduate studies at the Open University of Cyprus.

He has conducted numerous training seminars for executives organized by institutions such as Alpha Bank, Hellenic Post, EYDAP, the Hellenic Railways Organization, and Alpha-Beta Vassilopoulos S.A.

Dr. Iriotis has authored 12 books and three monographs. He has published over 60 articles in internationally recognized scientific journals and has received the prestigious “Best Paper Award” three times from international academic organizations.

His research has been presented at various international scientific conferences. Dr. Iriotis’s current research interests focus on financial statement analysis, financial accounting, and cost accounting.

Recent Publications

  1. Boufounou, P., Donta, S., Eriotis, N., Kounadeas, T., (2022) «Analysis of the Factors Affecting Tax Evasion in Greece», International Journal of Economics and Business Administration (IJEBA), Vol. X, No 1, pp. 140-158.
  2. Eriotis, N., Kollias, K., Kounadeas, T., (2021) «Has the Composition of the Greek Banking Sector Investment Portfolio Contributed to the Greek Economy Financial Crisis?», International Journal of Corporate Finance and Accounting (IJCFA), Vol. 8, No 2, pp. 1-11.
  3. Chassiotis, I., Eriotis, N., Georgantopoulos, A., (2021) «Determinants of Share Repurchases A Quantile Regression Approach», Economics and Business Letters, Vol. 10, No 1, pp. 27-36.
  4. Dokas, I., Eriotis, N., Missiakoulis, S., Tzavaras, M., Vasiliou, D., (2021) «Tax Avoidance and Transfer Pricing: Evidence from Greece- Transfer Price Manipulation and Earnings Management», International Journal of Corporate Finance and Accounting (IJCFA), Vol. 8, No 2, pp. 28-39.
  5. Eriotis, N., Missiakoulis, S., Papadakis, S., Vasiliou, D., (2021) «Greek Tax Reality and the VAT Gap», Journal of Accounting and Taxation, Vol. 13, No 1, 31/1/2021, pp. 28-44.
  6. Balios, D., Cotsilaras, P., Eriotis, N., Vasiliou, D., (2020) «Big Data, Data Analytics and External Auditing», Journal of Modern Accounting and Auditing Vol. 16, No 5, pp. 211-219.
  7. Chassiotis, I., Eriotis, N., Georgantopoulos, A., (2020) «Corporate Governance Indicators as Determinants of Bank Efficiency: the Case of the UK Listed Banks», International Journal of Critical Accounting, Vol. 11, No 5, pp. 391-416.
  8. Coutsokostas, D., Eriotis, N., Papathanasiou, S., (2020) «Short- term versus Longer- term Persistence in Performance of Equity Mutual Funds: Evidence from the Greek Market», International Journal of Bonds and Derivatives, Vol. 4, No 2, pp. 89-103.
  9. Balios, D., Daskalakis, N., Eriotis N. and D. Vasiliou (2016), «SMEs capital structure determinants during severe economic crisis: The case of Greece», Cogent Economics & Finance, Vol 4, Issue 1.
  10. Daskalakis N., Eriotis N., Thanou E. and D. Vasiliou, (2014), «Capital Structure and Size: New evidence across the broad spectrum of SMEs», Managerial Finance, Vol. 40, Issue: 12, pp.1207 – 1222.