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The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry

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  • Gaver, Jennifer J.
  • Paterson, Jeffrey S.

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  • Gaver, Jennifer J. & Paterson, Jeffrey S., 2007. "The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 299-320, July.
    • Handle: RePEc:eee:jaecon:v:43:y:2007:i:2-3:p:299-320
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    References listed on IDEAS

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    1. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    2. DeFond, Mark L. & Subramanyam, K. R., 1998. "Auditor changes and discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 35-67, February.
    3. Jennifer J. Gaver & Jeffrey S. Paterson, 2001. "The Association between External Monitoring and Earnings Management in the Property‐Casualty Insurance Industry," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 39(2), pages 269-282, September.
    4. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 29(2), pages 193-228.
    5. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
    6. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    7. Carcello, Jv & Palmrose, Zv, 1994. "Auditor Litigation And Modified Reporting On Bankrupt Clients," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 32, pages 1-30.
    8. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    9. Beaver, William H. & McNichols, Maureen F. & Nelson, Karen K., 2003. "Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 347-376, August.
    10. Petroni, K & Beasley, M, 1996. "Errors in accounting estimates and their relation to audit firm type," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 34(1), pages 151-171.
    11. Gaver, Jennifer J. & Paterson, Jeffrey S., 2004. "Do insurers manipulate loss reserves to mask solvency problems?," Journal of Accounting and Economics, Elsevier, vol. 37(3), pages 393-416, September.
    12. McNichols, Maureen F., 2000. "Research design issues in earnings management studies," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 313-345.
    13. Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
    14. Jennifer J. Gaver & Jeffrey S. Paterson, 1999. "Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals," Contemporary Accounting Research, John Wiley & Sons, vol. 16(2), pages 207-241, June.
    15. Gaver, Jennifer J. & Paterson, Jeffrey S., 2000. "Earnings management under changing regulatory regimes: state accreditation in the insurance industry," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 399-420.
    16. Bernard, Victor L. & Skinner, Douglas J., 1996. "What motivates managers' choice of discretionary accruals?," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 313-325, October.
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