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
2013-01-01
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.File in questo prodotto:
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