The role of auditors in Italian Local Governments (ILGs) is extremely broad and it requires a high level of experience. This research aims to investigate the quality of audit reports: to this end, through the analysis of the financial reporting of a sample of ILGs, we investigate the quality of auditing in relation to the quality of financial results reported.

Audit quality in Italian local governments

BISOGNO, Marco;MANES ROSSI, Francesca;TARTAGLIA POLCINI, Paolo
2013

Abstract

The role of auditors in Italian Local Governments (ILGs) is extremely broad and it requires a high level of experience. This research aims to investigate the quality of audit reports: to this end, through the analysis of the financial reporting of a sample of ILGs, we investigate the quality of auditing in relation to the quality of financial results reported.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11386/3969803
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