Simultaneous estimation of the supply and demand of differentiated audits: evidence from the municipal audit market
Article Abstract:
The amount of fees that a municipal government will pay for an audit depends on how much demand there is for an experienced auditor with a good reputation. If a reputable auditor is desired, the auditor can demand higher fees.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 1995
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Do insurers manipulate loss reserves to mask solvency problems?
Article Abstract:
A study showing that insurance companies manipulate the loss reserves to confirm to regulatory ratios or IRIS ratios is furnished. Regulators use IRIS ratios to assess the solvency of the insurance firms.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
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The association between external monitoring and earnings management in the property-casualty insurance industry
Article Abstract:
The authors find that teams of actuaries and auditors report higher loss reserves if from the largest companies, perhaps because they are more aware of liability exposure.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
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