Business, Management and Accounting
3 years ago

Sustainable corporate governance reduces audit issues, boosts corporate reliability.

Corporate Governance
Sustainable corporate governance and new auditing issues: a preliminary empirical evidence on key audit matters
Pietro Fera, Michele Pizzo, Rosa Vinciguerra, Giorgio Ricciardi

Paper Summary

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The study looked at how good corporate governance affects audit issues reported by external auditors. They focused on a new auditing standard called ISA 701 in Europe, using data from non-financial companies on the Italian Stock Exchange. The results showed that companies with strong and sustainable governance tend to have fewer key audit matters in their audit reports. This suggests that high-quality internal governance can reduce perceived corporate risk and complexity.