volume 31, issue 4/5, P458-491 2016
DOI: 10.1108/maj-07-2015-1215
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Gaetano Matonti, Jon Tucker, Aurelio Tommasetti

Abstract: Purpose: This paper investigates auditor choice in those Italian non-listed firms adopting the 'traditional' model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is, the statutory auditors, or an 'external' auditor. At the same time, a BSA conducts the administrative auditing for all companies with equity exceeding 120,000 euros.Design/Methodology/Approach: The paper estimates a logistic regression model of firm auditor c…

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