{"id":"https://openalex.org/W1996545309","doi":"https://doi.org/10.1111/j.1099-1123.2009.00401.x","title":"External Auditing vs Statutory Committee Auditing: The Italian Evidence","display_name":"External Auditing vs Statutory Committee Auditing: The Italian Evidence","publication_year":2009,"publication_date":"2009-07-22","ids":{"openalex":"https://openalex.org/W1996545309","doi":"https://doi.org/10.1111/j.1099-1123.2009.00401.x","mag":"1996545309"},"language":"en","primary_location":{"id":"doi:10.1111/j.1099-1123.2009.00401.x","doi":"https://doi.org/10.1111/j.1099-1123.2009.00401.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1099-1123.2009.00401.x","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5090448764","display_name":"Laura Mariani","orcid":"https://orcid.org/0000-0002-3862-8894","observed_orcids":["https://orcid.org/0000-0002-3862-8894"]},"institutions":[{"id":"https://openalex.org/I66752286","display_name":"University of Milano-Bicocca","ror":"https://ror.org/01ynf4891","country_code":"IT","type":"education","lineage":["https://openalex.org/I66752286"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Laura Mariani","raw_affiliation_strings":["University Milano Bicocca","Univ. Milano--Bicocca"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University Milano Bicocca","institution_ids":["https://openalex.org/I66752286"]},{"raw_affiliation_string":"Univ. Milano--Bicocca","institution_ids":["https://openalex.org/I66752286"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055097412","display_name":"Patrizia Tettamanzi","orcid":"https://orcid.org/0000-0002-3871-4397","observed_orcids":["https://orcid.org/0000-0002-3871-4397"]},"institutions":[{"id":"https://openalex.org/I2802304065","display_name":"University Carlo Cattaneo","ror":"https://ror.org/045x2ah69","country_code":"IT","type":"education","lineage":["https://openalex.org/I2802304065"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Patrizia Tettamanzi","raw_affiliation_strings":["University Carlo Cattaneo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University Carlo Cattaneo","institution_ids":["https://openalex.org/I2802304065"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5003707043","display_name":"Fabio Corno","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I66752286","display_name":"University of Milano-Bicocca","ror":"https://ror.org/01ynf4891","country_code":"IT","type":"education","lineage":["https://openalex.org/I66752286"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Fabio Corno","raw_affiliation_strings":["University Milano Bicocca","Univ. Milano--Bicocca"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University Milano Bicocca","institution_ids":["https://openalex.org/I66752286"]},{"raw_affiliation_string":"Univ. Milano--Bicocca","institution_ids":["https://openalex.org/I66752286"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5090448764"],"corresponding_institution_ids":["https://openalex.org/I66752286"],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":3.5659,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.94797071,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"14","issue":"1","first_page":"25","last_page":"40"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/external-audit","display_name":"external audit","score":0.9459999799728394},{"id":"https://openalex.org/keywords/administrative-audit","display_name":"administrative audit","score":0.6320000290870667},{"id":"https://openalex.org/keywords/financial-auditing","display_name":"financial auditing","score":0.996999979019165},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.6269999742507935},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9959999918937683},{"id":"https://openalex.org/keywords/non-listed-firms","display_name":"non-listed companies","score":0.8090000152587891},{"id":"https://openalex.org/keywords/italian-civil-code","display_name":"Italian Civil Code","score":0.625}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8209099769592285},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8178417682647705},{"id":"https://openalex.org/C158129432","wikidata":"https://www.wikidata.org/wiki/Q7766927","display_name":"Statutory law","level":2,"score":0.7830049991607666},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7317966222763062},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.5268154144287109},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.5103563666343689},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.49303242564201355},{"id":"https://openalex.org/C86743352","wikidata":"https://www.wikidata.org/wiki/Q2495358","display_name":"Generally Accepted Auditing Standards","level":4,"score":0.47368577122688293},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4565657079219818},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.455777645111084},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.4397713243961334},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4204002022743225},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.41130000352859497},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3030068278312683},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.1296786367893219},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1246601939201355},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12333023548126221},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.11588427424430847},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.08414453268051147}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1111/j.1099-1123.2009.00401.x","doi":"https://doi.org/10.1111/j.1099-1123.2009.00401.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1099-1123.2009.00401.x","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},{"id":"pmh:oai:aisberg.unibg.it:10446/146326","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10446/146326","pdf_url":null,"source":{"id":"https://openalex.org/S4377196347","display_name":"Aisberg (University of Bergamo)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I11039511","host_organization_name":"University of Bergamo","host_organization_lineage":["https://openalex.org/I11039511"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:arl.liuc.it:2468/2731","doi":null,"is_oa":false,"landing_page_url":"http://arl.liuc.it/dspace/handle/2468/2731","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Articolo in rivista internazionale referenziata"},{"id":"pmh:oai:boa.unimib.it:10281/29116","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10281/29116","pdf_url":null,"source":{"id":"https://openalex.org/S4306401259","display_name":"BOA (University of Milano-Bicocca)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I66752286","host_organization_name":"University of Milano-Bicocca","host_organization_lineage":["https://openalex.org/I66752286"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:cris.unibo.it:11585/372920","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11585/372920","pdf_url":null,"source":{"id":"https://openalex.org/S4306402579","display_name":"Archivio istituzionale della ricerca (Alma Mater Studiorum Universit\u00e0 di Bologna)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210117483","host_organization_name":"Istituto di Ematologia di Bologna","host_organization_lineage":["https://openalex.org/I4210117483"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.47620001435279846,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W1040369097","https://openalex.org/W1488602824","https://openalex.org/W1561140139","https://openalex.org/W1972387548","https://openalex.org/W1980154148","https://openalex.org/W1985979870","https://openalex.org/W1986187321","https://openalex.org/W1990317644","https://openalex.org/W2008956762","https://openalex.org/W2010891202","https://openalex.org/W2012041776","https://openalex.org/W2020823474","https://openalex.org/W2030418145","https://openalex.org/W2038155080","https://openalex.org/W2040125617","https://openalex.org/W2042790919","https://openalex.org/W2043160229","https://openalex.org/W2044513899","https://openalex.org/W2053191020","https://openalex.org/W2056010314","https://openalex.org/W2057190074","https://openalex.org/W2059214589","https://openalex.org/W2060320225","https://openalex.org/W2065776246","https://openalex.org/W2069474635","https://openalex.org/W2074933937","https://openalex.org/W2075288496","https://openalex.org/W2088678034","https://openalex.org/W2109559835","https://openalex.org/W2113430743","https://openalex.org/W2132751406","https://openalex.org/W2137298899","https://openalex.org/W2152596199","https://openalex.org/W2580046535","https://openalex.org/W2752617332","https://openalex.org/W3121759882","https://openalex.org/W3121771743","https://openalex.org/W3122795369","https://openalex.org/W3124119953","https://openalex.org/W3125143284","https://openalex.org/W3125629515","https://openalex.org/W3126108583","https://openalex.org/W4238284973"],"related_works":["https://openalex.org/W6980619933","https://openalex.org/W2789765931","https://openalex.org/W7218212479","https://openalex.org/W7111183787","https://openalex.org/W2794376295","https://openalex.org/W1879184956","https://openalex.org/W3022503018","https://openalex.org/W6886024625","https://openalex.org/W2565017506","https://openalex.org/W1968493614"],"abstract_inverted_index":{"The":[0,42],"Italian":[1,39],"Corporate":[2],"Law":[3],"Reform":[4],"introduced":[5],"a":[6,70,96,114],"compulsory":[7],"independent":[8],"external":[9,23,67,104],"auditor.":[10],"In":[11],"the":[12,31,38,45,76,80,121,125,133],"past,":[13],"only":[14],"listed":[15],"companies":[16,27,74],"were":[17,28,54],"required":[18],"to":[19,66,108],"be":[20],"audited":[21,29],"by":[22,30,37],"auditors,":[24,68],"while":[25,61],"non\u2010listed":[26],"Board":[32],"of":[33,47,58,73,78,85,98,117,123,127],"Statutory":[34],"Auditors":[35],"regulated":[36],"Civil":[40],"Code.":[41],"reform":[43],"separated":[44],"responsibilities":[46],"administrative":[48,59],"and":[49],"financial":[50,62,86],"auditing:":[51],"statutory":[52,81,109],"auditors":[53,82,105,110],"left":[55],"in":[56,83],"charge":[57,84],"auditing,":[60,124],"auditing":[63,87],"was":[64,93,130],"assigned":[65],"leaving":[69],"selected":[71],"number":[72],"with":[75],"possibility":[77],"keeping":[79],"as":[88],"well.":[89],"An":[90],"empirical":[91],"analysis":[92],"conducted":[94],"on":[95],"sample":[97],"companies,":[99],"aimed":[100],"at":[101],"assessing":[102],"whether":[103],"\u2013":[106,111],"compared":[107],"generally":[112],"granted":[113],"higher":[115],"quality":[116,122],"auditing.":[118],"To":[119],"assess":[120],"reliability":[126],"annual":[128],"reports":[129],"considered,":[131],"examining":[132],"discretionary":[134],"accrual":[135],"levels.":[136]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
