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Maria Teresa Bianchi



Authors and WSEAS

Maria Teresa Bianchi


WSEAS Transactions on Business and Economics


Print ISSN: 1109-9526
E-ISSN: 2224-2899

Volume 14, 2017

Notice: As of 2014 and for the forthcoming years, the publication frequency/periodicity of WSEAS Journals is adapted to the 'continuously updated' model. What this means is that instead of being separated into issues, new papers will be added on a continuous basis, allowing a more regular flow and shorter publication times. The papers will appear in reverse order, therefore the most recent one will be on top.

Volume 14, 2017


The Role of the Auditors in Italian Listed Companies

AUTHORS: Maria Teresa Bianchi

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ABSTRACT: The paper aims at discovering the role of the auditors in the italian listed companies, by proposing an updated conceptualization of the existing literature. In this way, the adoption of a qualitative methodology allows for the construction of a literature analysis on the role of the auditors in the italian listed companies. As source for the analysis the databases of the Italian Stock Exchange, Consob and the Code of Conduct, as well as the governance proposals by ENI, were consulted. Moreover, the research uses secondary sources and includes documents, papers and scientific books and databases.

KEYWORDS: corporate governance, auditors, audit, listed companies, Consob, Italian Stock Exchange

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WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 14, 2017, Art. #17, pp. 155-162


Copyright © 2017 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution License 4.0