معرفی
Dr. Dimitrios Ntounis is a Lecturer in Accounting at Southampton Business School, University of Southampton, joining in January 2025. His research focuses on financial, management, and cost accounting, with a particular emphasis on cost behavior, earnings quality, tax aggressiveness, and corporate governance.
His current research explores:
- Cost Behavior: Investigating how external factors like political corruption and competition laws influence managerial cost adjustments and firm value implications.
- Earnings Quality: Analyzing cost asymmetry as a predictor of financial reporting misconduct and regulatory scrutiny.
- Tax Aggressiveness: Studying the impact of CEO personal tax incentives on corporate decision-making.
- Corporate Governance: Examining the strategic use of CEO compensation to address external environmental threats.
Recent publications highlight the predictive power of cost asymmetry in tax avoidance and bankruptcy risks, with work appearing in journals like the Journal of International Accounting, Auditing and Taxation and European Journal of Finance.
Scientific awards include:
- EAA ARC International Ph.D. Visit Scholarship.
Teaching experience spans Financial Accounting, Management Accounting, and Auditing at undergraduate and postgraduate levels in the UK and Greece.
