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Author

Cristina Cersosimo

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Sep 2026

Internal auditors' recognition of conflict of interest situations: A vignette-based analysis

This study investigates whether internal auditors' recognition of managerial conflicts of interest (CoI) varies across organisational decision-making scenarios. The analysis is based on a questionnaire administered to 88 internal auditors employed by a large Italian listed company. Since all respondents belong to a sin...

Cristina Cersosimo, Rocco Frondizi, Franco Ernesto Rubino · 0 citations
Review Open access Aug 2026

The role of digital transformation in corporate governance: a systematic literature review

This study investigates the role of digital transformation (DT) in corporate governance (CG) by analysing 50 articles selected using PRISMA guidelines from the Web of Science database, highlighting the tension between transparency and new forms of digital opacity.

Cristina Cersosimo, F. Rubino · 0 citations

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