Caratteristiche dell’Audit Committee e Gestione del Rischio Bancario: un’analisi empirica del contesto europeo

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Davide Rizzotti, Claudia Frisenna
Anno di pubblicazione 2017 Fascicolo 2017/2 Lingua Italiano
Numero pagine 22 P. 125-146 Dimensione file 537 KB
DOI 10.3280/MACO2017-002007
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

;

Keywords:Audit Committee, Bank Risk, Culture, Busyness, Independence, Gen-der diversity.

  1. Adams R.B., Ferreira D. (2009), Women in the boardroom and their impact on governance and performance, Journal of Financial Economics, 94, 2, pp. 291-309.
  2. Adams R.B., Mehran H. (2012), Bank board structure and performance: Evidence for large bank holding companies, Journal of Financial Intermediation, 21, pp. 243-267.
  3. Ahern K.R., Dittmar A.K. (2012), The changing of the boards: The impact on firm valuation of mandated female board representation, Quarterly Journal of Economics, 127,1, pp. 137-197.
  4. Anderson R., Fraser D. (2000), Corporate control, bank risk taking, and the health of the banking industry, Journal of Banking and Finance, 24, pp. 1383-1398. DOI: 10.1016/S0378-4266(99)00088-6
  5. Anderson R.C., Mansi S.A., Reeb D.M. (2004), Board Characteristics, Accounting Report Integrity, and the Cost of Debt, Journal of Accounting Economics, 37,3, pp. 315-342.
  6. Andres P., Vallelado E. (2008), Corporate governance in banking: the role of board of directors, Journal of Banking and Finance, 32, pp. 2570-2580.
  7. Arruñada B. (2010), Protestants and Catholics: similar work ethic, different social ethic, The Economic Journal, 120 (September), pp. 890-918.
  8. Beasley M., 1996. An empirical analysis of the relation between the board of director com-position and financial statement fraud, The Accounting Review, 71, pp. 443-465.
  9. Bedard J., Chtourou S., Courteau L. (2004), The effect of audit committee expertise, independence, and activity on aggressive earnings management, Auditing: A Journal of Practice and Theory, 23, pp. 13-35.
  10. Beretta S., Bozzolan S., Michelon G. (2011), La disclosure sul Sistema di controllo interno come meccanismo di monitoraggio: evidenze empiriche da differenti contesti istituzionali, Management Control, 1, pp. 125-149. DOI: 10.3280/MACO2011-001006
  11. Bozzano M. (2016), On the Historical Roots of Women’s Empowerment across Italian Provinces: Religion or Family Culture?, European Journal of Political Economy, in corso di stampa.
  12. Carcello J., Neal T. (2000), Audit committee composition and auditor reporting, The Ac-counting Review, 75, 4, pp. 453-467.
  13. Chen C.R., Steiner T.L., Whyte A.M. (2006), Does stock option-based executive compensation induce risk-taking? An analysis of the banking industry, Journal of Banking and Finance, 30, pp. 915-945.
  14. Dhaliwal D., Naiker V., Navissi F. (2010), The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees, Contemporary Accounting Research, 27, pp. 787-827.
  15. Fama E., Jensen M. (1983), The separation of ownership and control, Journal of Law and Economics, 26, pp. 301-325.
  16. Fich E., Shivdasani A. (2006), Are busy boards effective monitors? Journal of Finance,61, pp. 689-724.
  17. Galai D., Masulis R.W. (1976), The option pricing model and the risk factor of stock, Journal of Financial Economics, 3, pp. 53-81.
  18. Guiso L., Sapienza P., Zingales L. (2003), People’s opium? Religion and economic attitudes, Journal of Monetary Economics, 50, 1, pp. 225-282. DOI: 10.1016/S0304-3932(02)00202-7
  19. Guiso L., Sapienza P., Zingales L. (2006), Does culture affect economic outcomes?, Journal of Economic Perspectives, 20, 2, pp. 23-48.
  20. Hofstede G. (1980), Culture’s consequences: National differences in thinking and organising, Beverley Hills.
  21. Jensen M., Meckling W. (1976), Theory of the firm: managerial behavior, agency costs, and ownership structure, Journal of Financial Economics, 3, pp. 305-360. DOI: 10.1016/0304-405X(76)90026-X
  22. Jiraporn P., Davidson W., DaDalt P., Ning Y. (2009), Too busy to show up? An analysis of directors’ absences, Quarterly Review of Economics and Finance, 49 (3): 1159–1171.
  23. Jiraporn P., Singh M., Lee C. (2009), Analyzing ineffective corporate governance: director busyness and board committee memberships, Journal of Banking and Finance, 33, 5, pp. 819-828.
  24. Klein A. (2002), Audit committee, board of director characteristics, and earnings management, Journal of Accounting and Economics, 33, pp. 375-400. DOI: 10.1016/S0165-4101(02)00059-9
  25. Krishnan G., Visvanathan G. (2008), Does the SOX definition of an accounting expert matter? The association between audit committee directors’ accounting expertise and ac-counting conservatism, Contemporary Accounting Research, 25, pp. 827-857.
  26. La Porta R., Lopez-de-Silanes F., Shleifer A., Vishny R.W. (1997), Trust in large organizations, American Economic Review, 87, 2, pp. 333-338.
  27. Laeven L., Levine R. (2009), Bank Governance, Regulation and Risk Taking, Journal of Financial Economics,93, pp. 259-275.
  28. Merton R. (1977), An analytic derivation of the cost of deposit insurance and loan guarantees, Journal of Banking and Finance, 1, pp. 3-11. DOI: 10.1016/0378-4266(77)90015-2
  29. Minton B., Tailard J., Williamson R. (2011), Do Independence and Financial Expertise of the Board Matter for Risk Taking and Performance? Working Paper No. 2010-03-014, Fisher College of Business, Ohio State University, Columbus, OH, --reperibile nel sito SSRN: http://ssrn.com/abstract=1661855.
  30. Pathan S. (2009), Strong boards, CEO power and bank risk-taking, Journal of Banking and Finance, 33, pp. 1340-1350.
  31. Pathan S., Faff R. (2013), Does board structure in banks really affect their performance?, Journal of Banking and Finance, 37, pp. 1573-1589.
  32. Putnam R. (1993), Making Democracy Work. Civic Traditions in Modern Italy, Princeton University Press, Princeton.
  33. Shleifer A., Vishny R. (1986), Large shareholders and corporate control, Journal of Political Economy, 94, pp. 461-488. DOI: 10.1086/261385
  34. Srinidhi B., Gul F., Tsui J. (2011), Female directors and earnings quality, Contemporary Accounting Research, 28, pp. 1610-1644.
  35. Stulz R., Williamson R. (2003), Culture, openness, and finance, Journal of Financial Economics, 70, 3, pp. 313-349.
  36. Sun J., Liu G. (2014), Audit committees’ oversight of bank risk taking, Journal of banking and finance, 40, pp. 376-387.

  • Strategic performance management systems in Italian banks. A research note Francesca Francioli, in MANAGEMENT CONTROL 2/2018 pp.155
    DOI: 10.3280/MACO2018-002008

Davide Rizzotti, Claudia Frisenna, Caratteristiche dell’Audit Committee e Gestione del Rischio Bancario: un’analisi empirica del contesto europeo in "MANAGEMENT CONTROL" 2/2017, pp 125-146, DOI: 10.3280/MACO2017-002007