Purpose –The purpose of this paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less useful than it ought to be. Design/methodology/approach –We analyze how Italian banks provide risk...

This paper examines the way that the performance of chief executive officers of Italian healthcare organizations is evaluated. The aim is to analyse the extent of the use of New Public Management techniques in the highly regionalized and political Italian healthcare sector. A positive...

Purpose The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements. Design/methodology/approach This research analyses 678 audit opinions of Italian listed firms from 2007 to 2016 and...

Purpose: This paper aims to investigate the factors influencing chief executive officers’ (CEOs') intentions to implement cloud technology in Italian small and medium-sized enterprises (SMEs). Design/methodology/approach: The study proposes a model that integrates the theoretical construct of...