Sun, Fang; Wei, Xiangjing; Xu, Yang - In: Managerial Auditing Journal 27 (2012) 4, pp. 355-377
Purpose – The purpose of this paper is to investigate two audit committee characteristics – independence and expertise of the audit committee – and the property‐liability insurers' financial reporting quality, which is proxied by loss reserve error. Design/methodology/approach – The...