The effect of external monitoring on conservative financial reporting in the property-casualty insurance industry
Year of publication: |
2022
|
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Authors: | Reddic, Willie D. ; Bisco, Jill ; Booker, Kayla D. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 41.2022, 4, p. 179-197
|
Subject: | statutory accounting principles | audit | insurance regulation | regulatory financial examination | accounting conservatism | loss reserve management | Rechnungswesen | Accounting | Versicherung | Insurance | Schadenversicherung | Property-casualty insurance | IFRS | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy |
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