Why do controls fail? Results of an Italian survey |
| |
| Authors: | Eliana Minelli Gianfranco Rebora Matteo Turri |
| |
| Institution: | 1. University Carlo Cattaneo, LIUC, Corso Matteotti, 22-21053 Castellanza, Italy;2. Department of Economics, Business and Statistics - University of Milan, Via Conservatorio, 7-20122 Milan, Italy;1. Université de Sfax, Unité Biodiversité et Ecosystèmes Aquatiques, B.P. 1171, 3000 Sfax, Tunisia;2. Aix Marseille Université, Université de Toulon, CNRS/INSU, IRD, Institut Méditerranéen d?Océanologie (MIO), 163 avenue de Luminy, Case 901, 13288 Marseille, France;3. Institut National des Sciences et Technologies de la Mer, 28 rue 2 Mars 1934, 2025 Carthage Salammbô, Tunisia;1. Konputazio Zientziak eta A. A. Saila, Informatika Fakultatea, UPV/EHU, E-20018 Donostia-San Sebastián, Spain;2. Departamento de Matemáticas, Universidad Carlos III de Madrid, Leganés (Madrid), Spain;1. Université Lyon 1, Villeurbanne, France;2. CNRS, UMR 5007, LAGEP. 43 bd du 11 novembre, 69100 Villeurbanne, France;3. GIPSA-lab, Grenoble Campus, 11 rue des Mathématiques, BP 46, 38402 Saint Martin d’Hères Cedex, France;1. INRA, UMR 791 Modélisation Systémique Appliquée aux Ruminants, 16 rue Claude Bernard, F-75005 Paris, France;2. AgroParisTech, UMR 791 Modélisation Systémique Appliquée aux Ruminants, 16 rue Claude Bernard, F-75005 Paris, France;3. UNIP, 11 rue de Monceau, CS 60003, F-75008 Paris, France |
| |
| Abstract: | This paper deals with the theme of the audit society and reasons for the recurrent control failures affecting organisations in different sectors. The theoretical structure stems from an analysis of managerial literature and pays particular attention to research carried out after the Enron crisis. This structure identifies six control failure factors that are used to conduct an empirical, comparative analysis of Italian organisations with an in-depth examination of the viewpoints of auditors and managers. The outcome of the survey affirms a basic theme in audit society; that is, that organisations with very different histories, institutional and structural features, aims and missions, differentiated rules, and norms of reference have similar problems that can be analysed by focusing on governance and conflicts of interest. |
| |
| Keywords: | |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
