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Empirical evidence on internal control systems and corporate governance in Italy

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  • Alessandro Cortesi
  • Patrizia Tettamanzi
  • Fabio Corno

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  • Alessandro Cortesi & Patrizia Tettamanzi & Fabio Corno, 2009. "Empirical evidence on internal control systems and corporate governance in Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(1), pages 75-100, May.
  • Handle: RePEc:kap:jmgtgv:v:13:y:2009:i:1:p:75-100
    DOI: 10.1007/s10997-008-9071-8
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    References listed on IDEAS

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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
    3. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    4. Imen Khanchel, 2007. "Corporate governance: measurement and determinant analysis," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(8), pages 740-760, September.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Murad Harasheh & Roberta Provasi, 2023. "A need for assurance: Do internal control systems integrate environmental, social, and governance factors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 384-401, January.
    2. Mehdi Gharrafi & Nacer Mahouat & Kaoukabi Mohammed & Hajar Kobi & Benlakouiri Abderrahim & Habbani Souad, 2024. "The Importance of Good Corporate Governance Practices and Internal Audit in the Prevention of Fraud: The Case of Moroccan Public enterprise [L'importance des pratiques de bonne gouvernance et de l'," Post-Print hal-04744632, HAL.
    3. Cecilia Langella & Eugenio Anessi Pessina & Elena Cant?, 2020. "Caratteristiche e attivit? del Collegio Sindacale nelle aziende sanitarie pubbliche italiane," MECOSAN, FrancoAngeli Editore, vol. 0(116), pages 53-73.
    4. Sara Saggese & Fabrizia Sarto & Riccardo Viganò, 2021. "Do women directors contribute to R&D? The role of critical mass and expert power," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 593-623, June.
    5. Davide Rizzotti & sebastiano Lombardo, 2016. "Fattori influenti sull?efficacia del whistleblowing come strumento di controllo interno," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 9-26.

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