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Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi   +3 more
wiley   +1 more source

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