The aim of this work is to analyze the control functions of both the Board of Statutory Auditors (Collegio Sindacale) and the Audit Firm dealing with the theme of share-based payments. Particularly, the paper focuses on the process concerning deliberation, evaluation and assignment of stock option plans to managers of italian listed companies.
Regoliosi, C. (2009). La funzione del Collegio Sindacale e della Revisione Contabile sulle stock options. RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE.