{"id":1480,"date":"2017-12-27T17:32:40","date_gmt":"2017-12-27T16:32:40","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1480"},"modified":"2017-12-27T17:32:40","modified_gmt":"2017-12-27T16:32:40","slug":"lefficacia-del-sistema-dei-controlli-contabili-delle-societa-quotate-italiane-unanalisi-delle-impugnative-di-bilancio-effettuate-dalla-consob","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lefficacia-del-sistema-dei-controlli-contabili-delle-societa-quotate-italiane-unanalisi-delle-impugnative-di-bilancio-effettuate-dalla-consob\/","title":{"rendered":"L\u2019efficacia del sistema dei controlli contabili delle societ\u00e0 quotate italiane: un\u2019analisi delle impugnative di bilancio effettuate dalla Consob"},"content":{"rendered":"<p>Romano Giulia, Guerrini Andrea\/\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 4-2011<\/p>\n<hr \/>\n<p>L\u2019oggetto di indagine del presente lavoro \u00e8 costituito dal sistema dei controlli sull\u2019informativa contabile diffusa dalle societ\u00e0 quotate, con particolare riferimento al bilancio di esercizio e consolidato. Attraverso l\u2019analisi dei casi in cui la Consob ha esercitato il potere di impugnativa sui bilanci, gli Autori effettuano un\u2019indagine sull\u2019efficacia dei principali presidi di controllo previsti dalla normativa vigente, rappresentati dal collegio sindacale e dalla societ\u00e0 di revisione, nominati entrambi dall\u2019assemblea dei soci. Le evidenze empiriche segnalano alcune criticit\u00e0 rilevanti che caratterizzano le attivit\u00e0 di controllo ed i \u201cgiudizi\u201d sull\u2019informativa contabile dei due organi.<\/p>\n<p>This article enquires the internal control system over financial reporting in Italian listed companies. The Authors selected all the firms that received an accounting enforcement action by Consob from 2002 to 2009. For these cases they analyze the audit reports and the board of statutory auditors reports in order to evaluate a congruence with the findings signaled by Consob. The empirical evidence shows some relevant weaknesses which characterize the control activities carried out by the two main actors of the Italian internal control system over financial reporting.<\/p>\n<p><strong>Keywords:<\/strong>\u00a0internal control system, financial reporting control, accounting enforcement action, board of statutory auditors, audit firm<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Romano Giulia, Guerrini Andrea\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 4-2011 L\u2019oggetto di indagine del presente lavoro \u00e8 costituito dal sistema dei controlli sull\u2019informativa contabile diffusa dalle societ\u00e0 quotate, con particolare riferimento al bilancio di esercizio e consolidato. Attraverso l\u2019analisi dei casi in cui la Consob ha esercitato il potere di impugnativa sui bilanci, gli Autori effettuano un\u2019indagine sull\u2019efficacia dei [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[269,271,270,268,267],"class_list":["post-1480","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-accounting-enforcement-action","tag-audit-firm","tag-board-of-statutory-auditors","tag-financial-reporting-control","tag-internal-control-system","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019efficacia del sistema dei controlli contabili delle societ\u00e0 quotate italiane: un\u2019analisi delle impugnative di bilancio effettuate dalla Consob | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lefficacia-del-sistema-dei-controlli-contabili-delle-societa-quotate-italiane-unanalisi-delle-impugnative-di-bilancio-effettuate-dalla-consob\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019efficacia del sistema dei controlli contabili delle societ\u00e0 quotate italiane: un\u2019analisi delle impugnative di bilancio effettuate dalla Consob | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Romano Giulia, Guerrini Andrea\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 4-2011 L\u2019oggetto di indagine del presente lavoro \u00e8 costituito dal sistema dei controlli sull\u2019informativa contabile diffusa dalle societ\u00e0 quotate, con particolare riferimento al bilancio di esercizio e consolidato. 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