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Roberta Provasi ORCID logo, Patrizia Riva ORCID logo


The success of any Restructuring Technique is related to the quality of operations that the company has planned to implement. This is the reason why, no matter which of the recovery strategy the company choses, the law requires that more than one Independent Auditor should analyze the prospective financial data produced by the company and coming as a result of the planned restructuring operations.

Keywords: Traditional Italian Model; Corporate Governance; Supervisory Board; Statutory Board of Auditors; Collegio Sindacale; Auditor; Audit; Assurance; Independent Expert; Attestatore; Court; Pre-insolvency Agreements; Recovery and Resolution Plan; Restructuring Agreement; Crisis; Bankruptcy Law; Insolvency; Turn Around; Flow of Information

How to cite this paper: Provasi, R., & Riva, P. (2013). Crisis and controls: the Italian model. Corporate Ownership & Control, 11(1-4), 423-434.