IDEAS home Printed from https://ideas.repec.org/h/spr/lnichp/978-3-642-35761-9_7.html
   My bibliography  Save this book chapter

The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company

In: Accounting Information Systems for Decision Making

Author

Listed:
  • Giuseppe Ianniello

    (University of Tuscia)

  • Marco Mainardi

    (University of Florence)

  • Fabrizio Rossi

    (University of Tuscia)

  • Miklos Vasarhelyi

    (Rutgers Business School)

Abstract

This chapter aims to analyze the academic and professional utilization of continuous monitoring (CM) with subsequent tentative implementation in a medium-sized Italian company. The study focuses on the possible role of CM techniques in the system of internal controls over financial reporting. The primary research questions are as follows: (1) Are recent regulatory changes related to corporate governance creating opportunities to implement the CM approach? (2) What are the obstacles to applying the CM techniques in the Italian corporate governance model and the market for audits of accounts? and (3) What is unique about applying CM to small and medium-sized organization in the current IT environment? Using a case study method can provide initial answers to those questions and indicate possible firm-level benefits of CM (i.e., efficiency, better decision making, and cost savings) as well as benefits for stakeholders (i.e., more reliable financial reporting).

Suggested Citation

  • Giuseppe Ianniello & Marco Mainardi & Fabrizio Rossi & Miklos Vasarhelyi, 2013. "The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Eddy H. J. Vaassen & Renata Paola Dameri (ed.), Accounting Information Systems for Decision Making, edition 127, pages 121-137, Springer.
    • Handle: RePEc:spr:lnichp:978-3-642-35761-9_7
    DOI: 10.1007/978-3-642-35761-9_7
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:lnichp:978-3-642-35761-9_7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.