Please use this identifier to cite or link to this item: http://arl.liuc.it/dspace/handle/2468/1738
Title: Collegio sindacale o revisori esterni: a chi affidare il controllo contabile? Un'indagine empirica sulla qualità del reddito delle società italiane
Authors: Tettamanzi, Patrizia
Corno, Fabio
Mariani, Laura
Issue Date: 2007
Publisher: Rirea
Bibliographic citation: Corno Fabio, Mariani Laura, Tettamanzi Patrizia (2007), Collegio sindacale o revisori esterni: a chi affidare il controllo contabile? Un'indagine empirica sulla qualità del reddito delle società italiane. In: Rivista italiana di ragioneria e di economia aziendale, vol. 107, n. 9-10, settembre/ottobre 2007, p. 505-519. ISSN 1593-9154.
Abstract: The Italian Corporate Law Reform has separated the responsibilities of Financial Auditing - assigned to the External Auditors - and Administrative Auditing - assigned to the Statutory Auditors. However a selected number of companies can keep the Statutory Auditors in change of Financial Auditing. An empirical analysis was conducted to asses if External Auditors granted a higher Auditing Quality than Statutory Auditors. The Annual Report reliability was considered as a proxy for Auditing Quality.
URI: http://arl.liuc.it/dspace/handle/2468/1738
Journal/Book: Rivista italiana di ragioneria e di economia aziendale
ISSN: 1593-9154
Appears in Collections:Contributo in rivista

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