Pietro A. Bianchi

TL;DR: In this article, the authors examined the effect of auditors' collaboration in joint audit engagements on knowledge transfer, auditor expertise, and audit outcomes and found that auditors develop knowledge and contacts through collaboration, which potentially leads to higher audit quality.

TL;DR: Under the Italian statutory audit regime, three individual accountants are jointly appointed to audit each client's annual financial statements and sign off on the tax return as mentioned in this paper, and these indivi...

TL;DR: Social network analysis (SNA) shifts the focus from individuals and organizations in isolation to their environment and the connections around them, making it a useful tool to investigate the underlying mechanisms of corporate decisions as discussed by the authors.

TL;DR: In this paper, the authors examine whether social and human capital influence the compensation of individual auditors in the small audit firm market and employ a sample of Italian auditors and use measures from t...

TL;DR: In this paper, the authors examined similarities in legal, sociological, and cultural characteristics between countries (country-pair homophily) affect foreign director appointments and found that country-pair heterophily plays a more significant role in the foreign director market than in other cross-border exchange, such as trade, migration, and foreign investment.