year's loss reserve model can predict the future loss reserve error. This paper contributes to the existing literature by … improve insurers' loss reserve error prediction. … reserve. An insurance company generally uses the traditional estimation methods with linear estimation to measure loss reserve …

reserve error. Design/methodology/approach – The authors' hypotheses are tested using multivariate analysis where the loss … reserve error is the dependent variable, and audit committee independence, and four types of audit committee financial … of the audit committee – and the property‐liability insurers' financial reporting quality, which is proxied by loss …