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Please use this identifier to cite or link to this item: http://hdl.handle.net/2067/2242

Title: Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy
Authors: Ianniello, Giuseppe
Keywords: Auditor independence
Non-audit services (NAS)
Issue Date: 2011
Publisher: Palgrave Macmillan Publishers Ltd
Citation: Ianniello, G. (2011), Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy. "International Journal of Disclosure and Governance" 8 (1): 16-30
Abstract: This article explores recent regulatory reforms in Italy and analyzes the first-time application of mandatory disclosure in annual reports of audit and non-audit fees. This information can convey to readers of fi nancial statements an indication of auditor independence (in appearance). An empirical analysis is conducted on annual reports of 239 Italian listed companies for the year 2007. The main research objectives are as follows: (1) to provide a comprehensive description of the relative level
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URI: http://hdl.handle.net/2067/2242
ISSN: 1741-3591
Appears in Collections:DEIM - Archivio della produzione scientifica

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