In the current global economy, the survival of insurance companies depends on its ability to respond to the customer … demands, which are settlements of the insurance claims. All insurance companies face the conflicting goals of settling claims … observed that the opportunity exists for claim adjustors to settle insurance claims in favor of the claimants simply by …

In the current global economy, the survival of insurance companies depends on its ability to respond to the customer … demands, which are settlements of the insurance claims. All insurance companies face the conflicting goals of settling claims … observed that the opportunity exists for claim adjustors to settle insurance claims in favor of the claimants simply by …

I examine the effect of auditors’ industry specialization at the asset level. Focusing on insurance companies whose … with higher estimation uncertainty, for securities from non-insurance industries, and when insurers inflate fair values …

This paper studies the relationship between audit and non-audit service fees in the UK life insurance industry in the …

developed an optimal audit policy for the scoring methodology. Our application is meant for the audit of insurance fraud but can … obtained with data from a large European insurance company. First, we are able to compute a critical suspicion index for fraud …

unavailable, or available only for a very small set of homogeneous firms (e.g., the Big 4). Using data from an insurance company … specializing in providing professional liability insurance to a wide range of accounting firms, we develop and test a model of …

but not reported (IBNR) claims (in property-casualty insurance) from residuals in a dynamic claims forecast model is … through insurance accounting relationships for adjusted underwriting results; and loss ratio or pure premium calculations …

incentives of gatekeepers, most notably the auditors. We present a financial statement insurance institutional mechanism that … analytically that the introduction of financial statement insurance can significantly mitigate market inefficiencies arising from … uncertainty regarding the quality of financial statements. The basic structure of Financial Statement Insurance (FSI) can be …