M.Sc. in Marketing & Communication | Specialization in International Marketing | Athens University of Economics & Business

Sandra Cohen

Sandra Cohen
Full CV

Contact Information


 76, Patision St., 104 34, Athens

Tel: +30 210 8203168
Fax: +30 210 8203164

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.


Associate Professor of Accounting




Bachelor in Business Administration (Major in Accounting and Finance), Department of Business Administration, Athens University of Economics and Business

Master MBA, Department of Business Administration and Department of Marketing and Operations Research, Athens University of Economics and Business

Ph.D. in Accounting, Department of Accounting and Finance, Athens University of Economics and Business

Research Interests

Public Sector Accounting (Accrual Accounting adoption and performance measurement)

Management Accounting Systems

Electronic communications and computing services costing

Intellectual capital and its effects on performance

Current Projects

Co-chair of the XII Permanent Study Group: Public Sector Financial Management of European Group of Public Administration



EU funded project : "e-FISCAL, Financial Study for Sustainable Computing e-Infrastructures", www.efiscal.eu

EU funded project:"FASTER, Financial and Accounting Seminars Targeting European regions", www.fasterproject.eu

Selected Publications

Cohen, S. and S. Leventis, (2013) “Effects of Municipal, Auditing and Political Factors on Audit

Delay”, Accounting Forum, Vol. 37, Issue 1, pp. 40‐53 (ABS rate 3)


Leventis, S. and S. Cohen, (2013) “An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs”, Financial Accountability and Management, Vol. 29, Issue 1, pp. 74‐98 (ABS rate 3)


Cohen, S, Μ. Doumpos, E. Neofytou and C. Zopounidis, (2012), “Assessing Financial Distress where Bankruptcy is not an option: An Alternative Approach for Local municipalities”, European Journal of Operational Research, Vol. 218, Issue 1, pp. 270‐279. (ABS rate 3, 5‐years impact factor 2,512)


Cohen, S., (2008), “Identifying the moderator factors of financial performance in Greek Municipalities”, Financial Accountability and Management, Vol. 24 (3), pp. 265‐294. (ABS rate 3)


Cohen, S., E. Kaimenaki and Y. Zorgios, (2007), “Assessing IT as a Key Success Factor for Accrual Accounting Implementation in Greek Municipalities”, Financial Accountability and Management, Vol. 23 (1), pp. 91‐111. (ABS rate 3).