The role of the auditors in Italian listed companies
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.