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.

Prices and rates, Supply and demand, Auditing, Auditors, Municipal government

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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.

Legal issues & crime, Government regulation (cont), Government regulation, INSURANCE CARRIERS, Legal/Government Regulation, Capital funds & cash flow, Laws, regulations and rules, Insurance industry, Financial misrepresentations, Financial misrepresentation

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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.

Property & Liability Insurance, Direct Property and Casualty Insurance Carriers, Surety insurance, Statistical Data Included, Methods, Property and casualty insurance, Property and casualty insurance industry, Financial management

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