Romano, Giulia; Guerrini, Andrea - In: Managerial Auditing Journal 27 (2012) July, pp. 622-638
Purpose – The purpose of this study is to examine whether there is a relation between corporate governance and the …/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions …, finally, the presence of a big audit firm. Using non parametric tests, the paper compares the governance characteristics of …