Papers by Marco Allegrini
International Journal of Auditing, 2015
Based on a global research program about internal auditing in practice this research report deliv... more Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal auditing standards, tools, skills and competences. The most comprehensive study about internal auditing practices in Europe with data from 21 participating countries! The Common Body of Knowledge is an ongoing global research program about internal auditing in practice. This research report delivers an insight into current and future trends in internal auditing and presents valuable benchmarking information: - personal background of respondents - organizational characteristics - internal audit function, staffing and activities - internal auditing standards - tools, skills and competences. The book provides detailed comparative data for the 21 participating European countries. It is the most comp...
EQEC '05. European Quantum Electronics Conference, 2005., 2005
The work aims to develop an atom lithography apparatus by exploiting cold atoms, differently from... more The work aims to develop an atom lithography apparatus by exploiting cold atoms, differently from conventional implementations where thermal atomic sources are used. The cold atomic beam of the apparatus is produced continuously out of a pyramidal magnetooptical trap (MOT) for cesium atoms, a specific configuration of mirrors mounted as the inner part of a hollow pyramid, with a small
Managerial Auditing Journal, 2011
... investigated IA practices in more detail (Abdolmohammadi, 2009; Melville, 2003; Selim et al.,... more ... investigated IA practices in more detail (Abdolmohammadi, 2009; Melville, 2003; Selim et al., 2003, 2009). Evidence has also been found to demonstrate that IA practices are related to, for example, the IA clients (Flesher and Zanzig, 2000; Goodwin and Yeo, 2001; Mihret and ...
International Journal of Auditing, 2009
Changes to the definition of internal auditing have increased the scope of internal audit by expl... more Changes to the definition of internal auditing have increased the scope of internal audit by explicitly including consulting activities. Yet, despite recognition and clarification of the consulting role for internal audit, little subsequent research has been undertaken. Hence, we aim in this article to provide a comparison of the nature, extent and consequences of the definitional change on internal audit consulting activities undertaken by a sample of IIA members in the UK/Ireland and Italy. A comparison of the results of the two self-completion questionnaire surveys reveals a significant rise in the levels and scope of activities in consulting in both countries but this has been greater in the UK/Ireland. While there are similarities between the countries, more UK/Ireland members are involved in change management and project management, while a majority of Italian members are involved in model design and implementation. In both countries, internal auditors are experiencing both benefits and drawbacks.
Journal of Environmental Management, 2016
Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim ... more Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system.
International Journal of Auditing, 2015
Based on a global research program about internal auditing in practice this research report deliv... more Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal auditing standards, tools, skills and competences. The most comprehensive study about internal auditing practices in Europe with data from 21 participating countries! The Common Body of Knowledge is an ongoing global research program about internal auditing in practice. This research report delivers an insight into current and future trends in internal auditing and presents valuable benchmarking information: - personal background of respondents - organizational characteristics - internal audit function, staffing and activities - internal auditing standards - tools, skills and competences. The book provides detailed comparative data for the 21 participating European countries. It is the most comp...
Journal of Cleaner Production, 2014
ABSTRACT The paper analyses the factors that determine the solid waste collection costs. Studying... more ABSTRACT The paper analyses the factors that determine the solid waste collection costs. Studying a sample of Italian municipalities, the research estimates the collection costs of different types of waste: paper and paperboard, multimaterial (glass, plastic, metal), organic, residual undifferentiated waste. The findings show that the economies of scale and the cost drivers differ across the types of waste. Among the cost drivers significantly affecting the different types of waste, we find: the population size and density, the percentage of separate collection, the percentage of home collection and the private delivery. Our study also highlights how the waste disposal firm internal efficiency significantly affects the collection costs with different degrees in each type of waste. The results may have interesting practical and policy implications for the waste costs management systems and for the overall waste management performance.
Managerial Auditing Journal, 2011
... investigated IA practices in more detail (Abdolmohammadi, 2009; Melville, 2003; Selim et al.,... more ... investigated IA practices in more detail (Abdolmohammadi, 2009; Melville, 2003; Selim et al., 2003, 2009). Evidence has also been found to demonstrate that IA practices are related to, for example, the IA clients (Flesher and Zanzig, 2000; Goodwin and Yeo, 2001; Mihret and ...
Managerial Auditing Journal, 2009
Purpose – The purpose of this paper is to investigate differences in the degree of usage and comp... more Purpose – The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA) located in the USA and a sample of European countries which have affiliates with the IIA. This paper shows
Journal of Management & Governance, 2009
The article focuses on the internal auditing and corporate governance issues in the U.S. It state... more The article focuses on the internal auditing and corporate governance issues in the U.S. It states that due to various financial scandals, internal control and internal audit function should be within the core of corporate governance. It mentions that a report from the Treadway Commission presumes that the absence of a proper internal control system induces corporate bankruptcies. It also
Journal of Management & Governance, 2013
This paper investigates the interplay between governance and disclosure in an agency setting, fea... more This paper investigates the interplay between governance and disclosure in an agency setting, featured by concentrated ownership and high insider shareholders representation in the board. In this context, agency conflicts happen between large controlling shareholders and minority outside investors, with risks of private benefits exploitation. We regressed a voluntary disclosure index on seven governance variables related either to the board structure and functioning. The empirical evidence is provided by the Italian stock market. Our results suggest the presence of a complementary relationship between governance and disclosure. Diligent monitoring activity is associated with greater transparency to the outside. The findings are consistent with the view that internal and external control tend to be present at the same time, since the presence of one of them reduces the incentive for the controlling shareholders to limit the other. The empirical evidence also show that larger boards are not detrimental to outside shareholders, with regard to voluntary disclosure. The study can contribute to the understanding of the relationship between governance and disclosure in a particular agency setting. They might be of interest to practitioners and regulators, insofar as they are consistent with calls for more disclosure requirements in this agency setting.
International Journal of Learning and Intellectual Capital, 2014
We investigate the influence of family ownership and family involvement in the management on the ... more We investigate the influence of family ownership and family involvement in the management on the firm's intellectual capital (IC). The resource-based theory of the firm predicts both benefits and disadvantages of the family on the firm's IC. Using Pulic's VAIC as a proxy for the IC of the company, we test two sets of competing hypotheses through multivariate regressions of panel data from Italian listed companies. The results show that family firms have a significantly higher average VAIC than non-family firms. We find a non-linear association between family involvement in the management and IC. At lower levels, the family involvement has a positive association with IC. At higher levels, when the benefits of the family interaction with the business are overcompensated by the disadvantages, the relationship reverses and becomes negative. The research can contribute to both the academic literature on intellectual capital and to family business studies.
International Journal of Auditing, 2003
International Journal of Auditing, 2009
Changes to the definition of internal auditing have increased the scope of internal audit by expl... more Changes to the definition of internal auditing have increased the scope of internal audit by explicitly including consulting activities. Yet, despite recognition and clarification of the consulting role for internal audit, little subsequent research has been undertaken. Hence, we aim in this article to provide a comparison of the nature, extent and consequences of the definitional change on internal audit consulting activities undertaken by a sample of IIA members in the UK/Ireland and Italy. A comparison of the results of the two self-completion questionnaire surveys reveals a significant rise in the levels and scope of activities in consulting in both countries but this has been greater in the UK/Ireland. While there are similarities between the countries, more UK/Ireland members are involved in change management and project management, while a majority of Italian members are involved in model design and implementation. In both countries, internal auditors are experiencing both benefits and drawbacks.
Managerial Auditing Journal, 2006
... Internal audit role in corporate governance. The independence and objectivity of internal aud... more ... Internal audit role in corporate governance. The independence and objectivity of internal audit are guaranteed by their double reporting lines to top management and the audit committee. ... Rittenberg, L., Covaleski, M. (1999), "Outsourcing the internal audit function: the British ...
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Papers by Marco Allegrini