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 … expertise (accounting, finance, supervisory, and insurance expertise) are the testing variables. Findings – It is found that … accounting, finance, and insurance financial expertise are associated with more accurate loss reserve estimate. In contrast, a …