On the role of the board of statutory auditors in Italian listed companies

被引：26
|
作者：
Melis, A [1 ]
机构：
[1] Univ Cagliari, Fac Econ, Dipartimento Ric Aziendali, I-09126 Cagliari, Italy
来源：
CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW | 2004年 / 12卷 / 01期
关键词：
board of statutory auditors; corporate governance; Italy; audit committee;
D O I：
10.1111/j.1467-8683.2004.00344.x
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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.
引用
收藏
页码：74 / 84
页数：11
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