On the Role of the Board of Statutory Auditors in Italian Listed Companies

Andrea Melis

83 citations0/0 files storedCorporate Governance An International Review

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Law

Abstract

This paper discusses the role of the board of statutory auditors as a monitoring device within the prevailing Italian corporate governance system, characterised by the presence of a strong blockholder. We describe the structure and functioning of the board of statutory auditors in the listed companies in terms of size, composition, method of appointment, powers, and duties after the changes due to the Draghi reform and the Preda Code of conduct.

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References

1998Why Do Companies Go Public? An Empirical Analysis 1994Strong Managers, Weak Owners 1995Strong Managers, Weak Owners: The Political Roots of American Corporate Finance.2003CEO turnover in insider-dominated boards: The Italian case 2000Corporate Governance in Italy 1997The Governance Structure and Performance of Large European Corporations 1998Editorial: Platitudes parading as paradigms – reactions to the Preliminary Report of the UK Hampel Committee on Corporate Governance 1995Corporate ownership and control structures: An international comparison

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