IDEAS home Printed from https://ideas.repec.org/a/fan/mesame/vhtml10.3280-mesa2020-116004.html
   My bibliography  Save this article

Caratteristiche e attivit? del Collegio Sindacale nelle aziende sanitarie pubbliche italiane

Author

Listed:
  • Cecilia Langella
  • Eugenio Anessi Pessina
  • Elena Cant?

Abstract

Il presente studio contribuisce al dibattito sulla governance dei controlli nel settore pubblico. Nello specifico, si pone l?obiettivo di indagare le caratteristiche e le attivita dei Collegi Sindacali nelle aziende sanitarie pubbliche. Le dimensioni analizzate corrispondono a quelle che sono state identificate dalla letteratura nazionale e internazionale come cruciali per un controllo incisivo. I dati sono stati raccolti mediante la somministrazione di un questionario indirizzato a tutti i Collegi Sindacali operanti nelle aziende del SSN. L?indagine ha mostrato che i Collegi Sindacali presentano in media caratteristiche adeguate a rispondere alle esigenze del contesto pubblico. Tuttavia, dalla ricerca emergono una serie di criticita in termini di risorse a disposizione per le attivita di verifica e relazione con gli altri organi di controllo.

Suggested Citation

  • 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.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2020-116004
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68032&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Andrea Melis, 2004. "On the Role of the Board of Statutory Auditors in Italian Listed Companies," Corporate Governance: An International Review, Wiley Blackwell, vol. 12(1), pages 74-84, January.
    2. David Hay & Jenny Stewart & Nives Botica Redmayne, 2017. "The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis," Australian Accounting Review, CPA Australia, vol. 27(4), pages 457-479, December.
    3. Kim Ittonen & Karla Johnstone & Emma-Riikka Myllym�ki, 2015. "Audit Partner Public-Client Specialisation and Client Abnormal Accruals," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 607-633, September.
    4. Sheila Ellwood & Javier Garcia-Lacalle, 2016. "Examining Audit Committees in the Corporate Governance of Public Bodies," Public Management Review, Taylor & Francis Journals, vol. 18(8), pages 1138-1162, September.
    5. 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.
    6. Musa Mangena & Richard Pike, 2005. "The effect of audit committee shareholding, financial expertise and size on interim financial disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 327-349.
    7. Niccol? Persiani & Alberto Romolini & Claudia Galanti, 2015. "Il nuovo sistema di controlli di regolarit? amministrativa e contabile nel Servizio Sanitario Italiano: i Percorsi Attuativi della Certificabilit?," MECOSAN, FrancoAngeli Editore, vol. 2015(94), pages 31-50.
    8. Ghafran, Chaudhry & O'Sullivan, Noel, 2017. "The impact of audit committee expertise on audit quality: Evidence from UK audit fees," The British Accounting Review, Elsevier, vol. 49(6), pages 578-593.
    9. Klein, April, 2002. "Audit committee, board of director characteristics, and earnings management," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 375-400, August.
    10. Pamela Kent & James Routledge & Jenny Stewart, 2010. "Innate and discretionary accruals quality and corporate governance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 171-195, March.
    11. Nikos Vafeas, 2005. "Audit Committees, Boards, and the Quality of Reported Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 22(4), pages 1093-1122, December.
    12. Rizzotti, Davide & Greco, Angela M., 2013. "Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees," The International Journal of Accounting, Elsevier, vol. 48(1), pages 84-110.
    13. Kenneth J. Reichelt & Dechun Wang, 2010. "National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 647-686, June.
    14. Gaetano Matonti & Jon Tucker & Aurelio Tommasetti, 2016. "Auditor choice in Italian non-listed firms," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(4/5), pages 458-491, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Medhat Endrawes & Zhuoan Feng & Meiting Lu & Yaowen Shan, 2020. "Audit committee characteristics and financial statement comparability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2361-2395, September.
    2. Ghafran, Chaudhry & O'Sullivan, Noel & Yasmin, Sofia, 2022. "When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    3. Nooraisah Katmon & Omar Al-Farooque, 2019. "The Reciprocal Relationship Between Earnings Management, Disclosure Quality and Board Independence: UK Evidence," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 63-80, December.
    4. Masoud Azizkhani & Sarowar Hossain & Mai Nguyen, 2023. "Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3675-3707, September.
    5. Stefano Azzali & Tatiana Mazza, 2017. "The Association between Big4 and Cost of Debt in Private Firms," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 63-82.
    6. Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
    7. Elnahass, Marwa & Salama, Aly & Yusuf, Noora, 2022. "Earnings management and internal governance mechanisms: The role of religiosity," Research in International Business and Finance, Elsevier, vol. 59(C).
    8. Mohammad Rajon Meah & Kanon Kumar Sen & Md. Hossain Ali, 2021. "Audit Characteristics, Gender Diversity and Firm Performance: Evidence from a Developing Economy," Indian Journal of Corporate Governance, , vol. 14(1), pages 48-70, June.
    9. Abdul Ghafoor & Rozaimah Zainudin & Nurul Shahnaz Mahdzan, 2019. "Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia," Journal of Business Ethics, Springer, vol. 160(2), pages 587-608, December.
    10. Johnston, Joseph & Nowland, John, 2017. "A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 108-118.
    11. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    12. García-Meca, Emma & Ramón-Llorens, Maria-Camino & Martínez-Ferrero, Jennifer, 2021. "Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees," Journal of Business Research, Elsevier, vol. 129(C), pages 223-235.
    13. Wu, Chloe Yu-Hsuan & Hsu, Hwa-Hsien & Haslam, Jim, 2016. "Audit committees, non-audit services, and auditor reporting decisions prior to failure," The British Accounting Review, Elsevier, vol. 48(2), pages 240-256.
    14. Vidhi Chhaochharia & Yaniv Grinstein, 2007. "The Changing Structure of US Corporate Boards: 1997–2003," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1215-1223, November.
    15. Pathak, Jagdish & Sun, Jerry, 2013. "Does investor protection regime affect the effectiveness of outside directorship on the board?," Journal of Multinational Financial Management, Elsevier, vol. 23(1), pages 19-33.
    16. Myung-In Kim & Catherine Heyjung Sonu & Jong-Hag Choi, 2015. "Separation of corporate ownership and control and accounting conservatism: evidence from Korea," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 22(2), pages 103-136, June.
    17. Stockmans, Annelies & Lybaert, Nadine & Voordeckers, Wim, 2013. "The conditional nature of board characteristics in constraining earnings management in private family firms," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 84-92.
    18. 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.
    19. Angelica Gonzalez & Paul André, 2014. "Board Effectiveness and Short Termism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 185-209, January.
    20. Xiong, Hao & Hou, Fei & Li, Hanwen & Wang, Huabing, 2020. "Does rice farming shape audit quality: Evidence from signing auditors level analysis," Economic Modelling, Elsevier, vol. 91(C), pages 403-420.

    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:fan:mesame:v:html10.3280/mesa2020-116004. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=180 .

    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.