Nikolaos D. Belesis is Assistant Professor of Accounting at the Department of Business Administration, University of Piraeus. He hold Bachelor Degree in Business Administration (University of Piraeus), MSc Degree in Banking and Financial Management (University of Piraeus), Post Graduate Program of education Degree in Audit (Institute of Certified Public Accountants) and PhD Degree in Accounting (University of Piraeus). Dr Belesis is a certified public accountant and he has 15 years working experience as auditor. During his career as auditor, he has taken part in the audits of bigger shipping companies in Greece. Also hold a Class A professional ID from Economic Chamber of Greece. Dr. Belesis’ research, professional and teaching interests are in the areas of Accounting, Audit, Shipping Accounting and International Financial Reporting Standards. He has published several papers in international refereed journals and conferences.

• Audit and Internal Audit (8th semester)
• Forensic Accounting (Elective)
• Greek Accounting Standards (Elective)

The reliability of Impairment Tests The case of Vessels, 2015, J. Sorros, N. Βelesis and A. Karagiorgos (Published Procedia Economics and Finance 32 ( 2015 ) 1787 – 1793, ELSEVIER)

Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece, 2017, J. Sorros, A. Karagiorgos and N. Βelesis (Published International Advances in Economic Research, DOI: 10.1007/s11294-017-9640-1)

See:   https://doi.org/10.1007/s11294-017-9640-1

Financial market data vs. Accounting data: Who explains best stock returns?, 2020, J. Sorros, N. Βelesis and A. Karagiorgos (Published International Advances in Economic Research)

See: https://doi.org/10.1007/s11294-020-09774-4

Cumulative Effect of IFRS 15 and IFRS 16 on Maritime Company’s Financial Statements: A hypothetical case, 2021, J. Sorros, N. Βelesis and P. Kousounadis (Published SN Business & Economics (SNBE). 

See: https://doi.org/10.1007/s43546-021-00043-y

Proposal for a Tax Rate Swap to shield against the Gap between Statutory and Effective Tax Rates—A boost for entrepreneurship and a motive for new investments, 2021, N. Belesis, A. Karali and Ch. Heliotis (Published Management Studies)

See: http://davidpublisher.com/index.php/Home/Article/index?id=45566.html

Improving competitiveness in education institutes – ABC’s neglected potential, 2021, N. Βelesis – At. Karali – Ch. Heliotis (Published Competitiveness Review)

See: https://doi.org/10.1108/CR-01-2021-0008

• SHIPPING ACOUNTING (Theory & Practice, Accounting Entries & Audit) J. Sorros – N. Belesis, Karagiorgos Publications, 2021

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