Abstract: The paper aims at discovering the role of the auditors in the italian listed companies, by proposing an updated conceptualization of the existing literature. In this way, the adoption of a qualitative methodology allows for the construction of a literature analysis on the role of the auditors in the italian listed companies. As source for the analysis the databases of the Italian Stock Exchange, Consob and the Code of Conduct, as well as the governance proposals by ENI, were consulted. Moreover, the research uses secondary sources and includes documents, papers and scientific books and databases.
DOI: *As the DOI is a unique identifier, it is already available in the pdf version. **The DOI link will be activated in the first midst of January 2026.
WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 14, 2017, Art. #17
Maria Teresa Bianchi, "The Role of the Auditors in Italian Listed Companies," WSEAS Transactions on Business and Economics, vol. 14, pp. 155-162, 2017, DOI:
Maria Teresa Bianchi. The Role of the Auditors in Italian Listed Companies.
WSEAS Transactions on Business and Economics. 2017;14:155-162.