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

11 Pages Posted: 23 Mar 2004

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.

JEL Classification: M49, G34

Suggested Citation

Melis, Andrea, On the Role of the Board of Statutory Auditors in Italian Listed Companies. Available at SSRN: https://ssrn.com/abstract=513423

Andrea Melis (Contact Author)

University of Cagliari ( email )

Dipartimento di Scienze economiche ed aziendali
Viale S. Ignazio 17
Cagliari, 09123
Italy
+39-070-6753302 (Phone)
+39-070-6753321 (Fax)

HOME PAGE: http://people.unica.it/andreamelis

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