Pesquisa de referências

Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry

Recurso electrónico / Electronic resource
Registro MARC
Tag12Valor
LDR  00000cab a2200000 4500
001  MAP20200021773
003  MAP
005  20200629143854.0
008  200629e20200624usa|||p |0|||b|eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎341
1001 ‎$0‎MAPA20110025755‎$a‎Huang, Li-Ying
24510‎$a‎Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry‎$c‎Li-Ying Huang...[Et al.]
520  ‎$a‎Using a system of simultaneous equations, this study examines the relation among external audit monitoring, in the US life insurance industry. We find insurers with higher leverage risk and surplus risk are more likely to use Big-4 auditors and to pay higher fees. In return, insurers hiring Big-4 auditors and paying higher audit fees have lower leverage risk and surplus risk. Second, the results suggest that mutual life insurers have a higher leverage risk and surplus risk than stock life insurers. This evidence is in contrast to that for propertyliability insurance companies. Third, we find insurers are less likely to hire Big-4 auditors and to pay higher audit fees after implementation of the SarbanesOxley Act (SOX). Finally, life insurers with Big-4 auditors or paying higher audit fees are more likely to take lower risks after the implementation of SOX.
650 4‎$0‎MAPA20080579081‎$a‎Auditoría externa
650 4‎$0‎MAPA20080600013‎$a‎Auditorías de seguros
650 4‎$0‎MAPA20080586294‎$a‎Mercado de seguros
650 4‎$0‎MAPA20080570590‎$a‎Seguro de vida
650 4‎$0‎MAPA20080590567‎$a‎Empresas de seguros
650 4‎$0‎MAPA20080549794‎$a‎Auditores
651 1‎$0‎MAPA20080638337‎$a‎Estados Unidos
7001 ‎$0‎MAPA20110025755‎$a‎Huang, Li-Ying
7730 ‎$w‎MAP20077001748‎$t‎Risk management & insurance review‎$d‎Malden, MA : The American Risk and Insurance Association by Blackwell Publishing, 1999-‎$x‎1098-1616‎$g‎24/06/2020 Tomo 23 Número 2 - 2020 , p. 151-182