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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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1738.pdf Restricted Access | 14,17 MB | Adobe PDF | View/Open Request a copy |
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