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Internal control over financial reporting quality and information technology control frameworks

Azzali, Stefano; Mazza, Tatiana - In: Accounting information systems for decision making, (pp. 47-62). 2013

Persistent link: https://www.econbiz.de/10009788068

Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy

Azzali, Stefano; Mazza, Tatiana; Reichelt, Kenneth John; … - 2021

We examine the effect IFRS adoption has had on audit effort and the effectiveness of greater audit effort on constraining earnings management. While prior studies have examined the costs of IFRS adoption, it is unclear whether IFRS adoption affects audit effort and whether extra audit effort...

Persistent link: https://www.econbiz.de/10013222564

Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? : evidence from Italy

Azzali, Stefano; Mazza, Tatiana; Reichelt, Kenneth J.; … - In: Auditing : a journal of practice & theory 40 (2021) 4, pp. 1-25

Persistent link: https://www.econbiz.de/10012698707

The impact of related party transactions on earnings management : some insights from the Italian context

Marchini, Pier Luigi; Mazza, Tatiana; Medioli, Alice - In: Journal of management & governance 22 (2018) 4, pp. 981-1014

Persistent link: https://www.econbiz.de/10011951854

Information technology controls quality and audit fees : evidence from Italy

Mazza, Tatiana; Azzali, Stefano - In: Journal of accounting, auditing & finance 33 (2018) 1, pp. 123-146

Persistent link: https://www.econbiz.de/10011805539

Audit fee premium for national and local level of industry expertise in Italy

Mazza, Tatiana; Azzali, Stefano; Simonov, Andrey - In: Managerial auditing journal 38 (2023) 2, pp. 129-157

Persistent link: https://www.econbiz.de/10013539425

Pursuing a strategy of "common benefit" in business : the adoption of the benefit corporation model in Italy

Marchini, Pier Luigi; Tibiletti, Veronica; Fellegara, … - In: Business strategy and the environment 32 (2023) 4, pp. 1481-1503

Persistent link: https://www.econbiz.de/10014328793