External auditing role between regulation and company’s behavior
The research group aims to analyse costs and benefits of external auditing, also in relation with different national contexts and the latest regulatory reforms. The overall objective of the research activities is to contribute to the debate on the effectiveness of auditing reforms, by providing new insights to both academics and policy makers in an Accounting and Regulation perspective. Empirical evidences on benefits and drawbacks of the mandatory rotation system in Italian audit firms are gathered, with a specific attention on earnings quality, costs for auditing and costs for services other than auditing. Drawing on the theoretical framework of New Institutional Sociology, the group also develops comparative studies on the effects of the latest auditing reforms on the auditors’ activity in Italy, United Kingdom and Australia, with a focus on managerial and organizational aspects. Research activities rely on both quantitative and qualitative research methodologies.
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