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The purpose of this paper is to introduce a social network analysis (SNA) toolkit aiming to enable leaders, educators and researchers work together to deepen their understanding of classroom social network dynamics. In doing so, the authors provide both theoretical and practical steps in building a bridge between theory and practice and a step-by-step introduction to designing and implementing SNA to understand socially responsive classrooms. To make the case, the authors present data that were collected through an SNA survey completed by eighth graders in two highly diverse classrooms in Southern California.

Driven by an SNA perspective, the authors highlight the potential value of examining social interdependencies and interconnectedness among students in a classroom network. The SNA toolkit was employed to calculate social network measures and develop network maps for each classroom.

The toolkit has shown to provide a comprehensive platform in gaining important insights into students’ social relationships, particularly those who are underserved and at higher risk of exclusion. The findings have shown that some of the students in the two classrooms were more likely to remain on the periphery of their social networks, particularly those who are traditionally more likely to be marginalized including students with disabilities as well as racially and linguistically diverse students.

The toolkit in the hands of leaders and teachers may provide a powerful tool for personalized professional development and act as a catalyst in bridging the gap between research and practice.

This study aims to investigate the factors associated with the implementation of risk-based internal audit (RBIA).

As a first step, a literature review of the relevant literature is performed and five potential factors related to the implementation of RBIA are identified. Based on that, this paper constructs a questionnaire survey sent out to 185 internal auditors, executives and accountants in Greece to receive 90 responses during the period of November 2019–January 2020. Multiple regression analysis is conducted to identify the factors related to the implementation of RBIA.

This paper shows that there is a statistically significant positive relationship between the implementation of RBIA and: the provision of risk management training, an active audit committee role and the establishment of a formalized risk management system.

The results have important implications for internal auditors, chief executive officers and accountants who wish to enhance internal audit effectiveness and the accuracy and quality of financial information.

Empirical studies on the factors related to the implementation of RBIA are rare. This is the first study to create empirical variables based on a thorough review of the relevant literature to empirically investigate the factors that are related to the implementation of RBIA in an emerging economy. By focusing on the Greek context, this study also sheds light to other countries with similar corporate governance systems, thus providing insights to settings where the Type II agency problem exists (La Porta et al., 1999).

The purpose of this paper is to examine the role of internal audit with respect to Auditing Corporate Governance Statements based on a practical approach. Moreover, it examines the application of internal control best practices in the Athens publicly listed firms based on a series of related statements.

The authors conducted all large and medium capitalization publicly listed companies via a research questionnaire which forms a basis of a descriptive research analysis. The methodology is based on the best worldwide acceptable practices as represented by the Committee of Sponsoring Organizations internal control – integrated framework, as well as the relevant laws and regulations and best practices with respect to Corporate Governance Statements.

The research concludes that internal auditors limit their role in verifying compliance with the relevant laws and regulations rather than adopt a consulting role toward the improvement of the content and quality of Corporate Governance Statements information. Also, it contributes to the corporate governance research by verifying that the effectiveness of internal controls contributes to sound corporate governance practices.

Internal auditors depending on the organization they serve may adopt different roles regarding Corporate Governance Statements preparation, review and audit such as consultative which may add value to the quality of Corporate Governance Statements.

It is the first research regarding quality characteristics of the Corporate Governance Statements and the role of internal audit in Greece, and it provides the basis for further research among European Union countries.

This study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus and criticisms of the literature on public sector IA? What is the future of public sector IA research?

We adopt a systematic literature review approach and analyze 78 peer-reviewed journal articles published between 2010 and 2019. We evaluate five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic areas and MSCI country classification. Similarly, we use four criteria to present the focus and criticisms of the literature (RQ2), namely, type of organizational respondent, research instrument, theories and research theme examined. Finally, we use two criteria to propose new directions for future research (RQ3), namely, the directions resulted from RQ1 and RQ2 and the directions highlighted by the 10 most cited studies in the IA literature (i.e. out of the 78 papers identified).

We find an increase of publications up to 2017, most of which are single country–focused, particularly on emerging markets. Moreover, we note that IA has been studied at all government levels, most often at the local government level. Although we identify multiple research themes examined in the literature, most studies emphasize “governance” and “operational effectiveness” using quantitative analysis, without reference to any theory. By analyzing these key features, we critically interpret the challenges as well as the skepticism that may surface by researchers. Finally, considering implications from this stream of research and analyzing the most influential studies, we recommend new avenues for investigation such as comparative studies among countries and different markets that provide further evidence on the international and regional levels and studies on the effect of cultural, institutional and demographical characteristics in IA.

Our results will help researchers, practitioners and consultants to identify the key issues related with IA.

This study is the first to provide a systematic literature review on public sector IA. Furthermore, it develops insights, critical reflections and avenues for future research in this field.

The purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM).

A bibliometric analysis of 249 publications from the Web of Science (WoS) database was carried out, employing both the techniques of performance analysis and science mapping and the Bibliometrix R and VOSviewer tools.

The results of the performance analysis suggest that the publication and citation trends of the interplay of the IFRS and EM fields show an upward trend over time that most of the influential institutions emanate from the US and a significant percentage of articles published in this field emanate from high-quality journals. Science mapping via co-authorship analysis elucidates that more collaborative efforts among authors are needed in the future in this field. Bibliographic coupling analysis bifurcates the studies into six clusters and reveals the major themes and their evolution. Co-word analysis unfolds emerging trends that could be further explored, thus becoming possible future research avenues.

To the best of the authors' knowledge, no other study has attempted a bibliometric analysis of research on the relationship between IFRS and EM. This article fills this research gap and makes its contribution to the scientific community by presenting recent developments in this body of knowledge and suggesting future research avenues.

Governments and organizations worldwide are concerned over the declining number of young people choosing to study Science, Technology, Engineering and Mathematics (STEM), especially after the age of 16. Research has foregrounded that students with positive attitudes toward science are more likely to find it relevant and aspire to a science career. This study aims to understand the factors shaping students’ attitudes as these are pivotal in promoting science learning.

This study uses the framework of science capital to understand what shapes young people’s engagement with or resistance to science. The authors conducted four Computational Thinking making-based workshops with 106 children aged 15–16 years, of which 58 filled in a questionnaire and 22 were interviewed. Statistical and content analyses were performed respectively.

The results indicate that children who are more exposed to science-related activities and contexts are more likely to have higher self-efficacy, and that those with higher prior coding experience scored higher in their self-efficacy and science capital. Six themes emerged from the content analysis, highlighting the diverse factors shaping students’ attitudes, such as teaching methods, stereotypes and the degree of difficulty encountered while engaging with science in and out of school.

By combining qualitative and quantitative methods with the use of science capital, the authors found a number of aspects of the school experience that shape students’ attitudes to science learning in and out of school, as well as their science career aspirations.

This study aims to investigate the association between firm valuation and earnings quality in several European countries. Also, it examines if country-level governance and market development are important determinants of firm valuation.

Using a sample of 5,002 non-financial firms in 37 European countries over the years 2004 to 2019, the authors evaluate the research question using regression models.

The authors find a significant positive relationship between firm valuation and a multi-factor earnings quality measure based on four components (accruals, cash flows, operating efficiency and exclusions). The authors further show that stock market development is also a driver of firm value, while country-level governance is significant only in the case of a firm fixed effect model with time effects. The results are robust to alternative model specifications that control for endogeneity, sample heterogeneity and alternative proxies for firm valuation.

Policy makers and market participants could benefit from the findings, by exploiting the advantages of earnings quality in terms of high-ranking stocks whose earnings are backed by cash flows and other sustainable sources.

To the best of the authors’ knowledge, this study is the first to empirically test the relationship between earnings quality and firm value in the European setting during a period that incorporates the adoption of IFRS. This is quite interesting as it permits cross-border comparability in terms of financial reporting and provides deeper and more representative evidence.

Despite numerous studies on the separate health consequences of economic crises and post-migration difficulties, very little is known about the processes through which the intersection of economic crisis and post-migration adversity contribute to migrants’ health vulnerabilities. The purpose of this paper is to examine existing literature about how newly arrived and long-term migrants’ health and well-being are affected by the economic crisis in Greece.

The ongoing economic recession in Greece, combined with the recent migration crisis, provided an adequate context for investigating migrants’ health and well-being. A narrative literature review was performed on whether and how migrants’ health and well-being are affected by the economic and the migration crises in the particular case of Greece. Papers published between January 2010 and December 2017 were selected based on review of titles and abstracts, followed by a full text review.

The review identified a surprisingly limited number of relevant studies. Ultimately five studies were selected and their findings summarised. There was only one study attempting to unravel the specific processes through which the crisis and the post-migration problems impact cumulatively on migrants’ health and well-being and to suggest healthcare improvements. Further research on this topic is urgently needed.

This paper explores existing research looking at how migrants’ health and well-being are affected by the economic and the migration crises in Greece. The emerging dearth of research evidence on the above topic is also critically discussed from a socio-political point of view and recommendations are made related to healthcare practice and services set up for migrants’ health and care.

The purpose of this study is to review the prior empirical studies that investigate the corporate governance (CG) determinants and provide a synopsis, and explore the main factors that drive the level of CG disclosure in the Greek context.

The authors perform an extensive review of the relevant literature and identify 24 papers that use various potential factors. Afterwards, the authors construct two different GC indices to investigate these potentials, and the authors conduct multiple regression analysis to identify and explain these determinants.

The empirical analysis shows that large Greek listed firms are more likely to disclose more CG information in the CG statement. In addition, the analysis shows statistically significant association with performance-related variables (such as Tobin’s Q and liquidity) and CG-related variables (such as independent members, board meetings and women on board).

The results of the study support theoretical arguments that Greek listed firms disclose CG information not only to fulfill task-related requirements but also to be perceived as social and legitimate.

To the best of the authors’ knowledge, this is the first study that provides a synopsis of the prior literature in CG determinants, while it goes one step further by using the majority of the potential factors that have been used so far. Moreover, this study uses a multi-theoretical framework to address theoretical development, an approach that generates an outline of fruitful directions for future research.