L’efficacia del sistema dei controlli contabili delle società quotate italiane: un’analisi delle impugnative di bilancio effettuate dalla Consob
Journal title FINANCIAL REPORTING
Author/s Giulia Romano, Andrea Guerrini
Publishing Year 2011 Issue 2011/4
Language Italian Pages 31 P. 49-79 File size 877 KB
DOI 10.3280/FR2011-004003
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This article enquires the internal control system over financial reporting in Italian listed companies. The Authors selected all the firms that received an accounting enforcement action by Consob from 2002 to 2009. For these cases they analyze the audit reports and the board of statutory auditors reports in order to evaluate a congruence with the findings signaled by Consob. The empirical evidence shows some relevant weaknesses which characterize the control activities carried out by the two main actors of the Italian internal control system over financial reporting.
Keywords: Internal control system, financial reporting control, accounting enforcement action, board of statutory auditors, audit firm
Giulia Romano, Andrea Guerrini, L’efficacia del sistema dei controlli contabili delle società quotate italiane: un’analisi delle impugnative di bilancio effettuate dalla Consob in "FINANCIAL REPORTING" 4/2011, pp 49-79, DOI: 10.3280/FR2011-004003