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Rocco Frondizi

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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

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