Is the Board of Statutory Auditors an Italian Parasitic Body or a Safeguard Model in the Traditional Corporate Governance System?

The Italian Board of Statutory Auditors has always been our peculiarity in the company’s control system. The Board has recently lived a profound upheaval in its collegial essence as a legislature body has introduced the figure of the sole statutory auditor for the limited liability companies (the It...

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Bibliographic Details
Main Author: M. A. Marinoni
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/128
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