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L’efficacia del sistema dei controlli contabili delle società quotate italiane: un’analisi delle impugnative di bilancio effettuate dalla Consob

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  • Giulia Romano
  • Andrea Guerrini

Abstract

L’oggetto di indagine del presente lavoro è costituito dal sistema dei controlli sull’informativa contabile diffusa dalle società quotate, con particolare riferimento al bilancio di esercizio e consolidato. Attraverso l’analisi dei casi in cui la Consob ha esercitato il potere di impugnativa sui bilanci, gli Autori effettuano un’indagine sull’efficacia dei principali presidi di controllo previsti dalla normativa vigente, rappresentati dal collegio sindacale1 e dalla società di revisione, nominati entrambi dall’assemblea dei soci. Le evidenze empiriche segnalano alcune criticità rilevanti che caratterizzano le attività di controllo ed i "giudizi" sull’informativa contabile dei due organi.

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Bibliographic Info

Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

Volume (Year): 2011/4 (2011)
Issue (Month): 4 ()
Pages: 49-79

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Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-004003

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Related research

Keywords: Sistema di controllo interno; controllo contabile; impugnativa di bilancio; collegio sindacale; società di revisione;

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