Apostolos Ballas is a Professor in the Department of Accounting and Finance at the Athens University of Economics and Business (AUEB). He is currently on scientific leave from February 13, 2025 to February 1, 2026. His academic journey began with a BA in Business Administration from the University of Macedonia in 1986, followed by an MSc in Accounting and Finance from the London School of Economics, and culminated with a PhD from the London Business School in 1991, focusing on business valuation using accounting data. Professor Ballas has held teaching positions at the University of Macedonia, the University of Piraeus, and ALBA. At AUEB, where he served as Assistant Professor from 2006-2011 before advancing to Professor, he teaches undergraduate courses in Financial Accounting, Cost Accounting, and Auditing, and postgraduate courses in Financial Accounting, Financial Statement Analysis, Management Accounting, and Auditing. His research interests span multiple areas of accounting and finance, with particular focus on: The economic analysis of the audit services market Management control systems Public sector accounting Audit market dynamics Accounting history Financial accounting practices Professor Ballas has published extensively in well-known international journals, with recent work focusing on business strategy and earnings quality, asymmetric cost behavior, income smoothing in banking, and corporate social responsibility reporting. His publications demonstrate a consistent focus on empirical analysis of accounting practices in European contexts, particularly Greece. He serves as a member of the Editorial Board of the European Accounting Review and has reviewed research papers for relevant journals. Additionally, Professor Ballas has provided consultancy services to Greek and foreign businesses and contributed to public sector projects, including serving on the technical support team for an Integrated Fiscal Policy Information System at the General Accounting Office of the State.









