Pesquisa de referências

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

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<title>Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry</title>
</titleInfo>
<name type="personal" usage="primary" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20110025755">
<namePart>Huang, Li-Ying</namePart>
<nameIdentifier>MAPA20110025755</nameIdentifier>
</name>
<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20110025755">
<namePart>Huang, Li-Ying</namePart>
<nameIdentifier>MAPA20110025755</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">periodical</genre>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">usa</placeTerm>
</place>
<dateIssued encoding="marc">2020</dateIssued>
<issuance>serial</issuance>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
</physicalDescription>
<abstract displayLabel="Summary">Using 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.</abstract>
<note type="statement of responsibility">Li-Ying Huang...[Et al.]</note>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080579081">
<topic>Auditoría externa</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080600013">
<topic>Auditorías de seguros</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080586294">
<topic>Mercado de seguros</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080570590">
<topic>Seguro de vida</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080590567">
<topic>Empresas de seguros</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080549794">
<topic>Auditores</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080638337">
<geographic>Estados Unidos</geographic>
</subject>
<classification authority="">341</classification>
<relatedItem type="host">
<titleInfo>
<title>Risk management & insurance review</title>
</titleInfo>
<originInfo>
<publisher>Malden, MA : The American Risk and Insurance Association by Blackwell Publishing, 1999-</publisher>
</originInfo>
<identifier type="issn">1098-1616</identifier>
<identifier type="local">MAP20077001748</identifier>
<part>
<text>24/06/2020 Tomo 23 Número 2 - 2020 , p. 151-182</text>
</part>
</relatedItem>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">200629</recordCreationDate>
<recordChangeDate encoding="iso8601">20200629143854.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20200021773</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>