Page 134 - 34-1
P. 134
In-House Provision of Corporate Services: The Case of Property-Casualty Insurers and In-House Actuarial
Loss Reserve Certification
American Actuarial Journal, 22 (3): 380-404. https://doi.org/10.1080/10920277
.2017.1421977
Causholli, M., Chambers, D. J., and Payne, J. L. 2014. Future nonaudit service fees and
audit quality. Contemporary Accounting Research, 31 (3): 681-712. https://doi.
org/10.1111/1911-3846.12042
Chan, L. F. S., Peng, J. L., and Tsai, C. H. 2021. The impact of IFRS 9 and IFRS 17 on the
regulation and management of the Taiwan life insurance industry: A preliminary
analysis. NTU Management Review, 31 (2): 29-62. https://doi.org/10.6226/
NTUMR.202108_31(2).0002
Chen, V. Y. S., and Gu, F. 2019. On the usefulness of supplemental disclosure about fair
value measurement: Evidence for goodwill impairment. International Journal of
Accounting Studies, 69: 1-41. https://doi.org/10.6552/JOAR.201907_(69).0001
Cheng, J., Chow, T., Lin, T. T., and Ng, J. 2022. The effect of accounting for income tax
uncertainty on tax-deductible loss accruals for private insurers. Journal of Risk
and Insurance, 89 (2): 505-544. https://doi.org/10.1111/jori.12367
Cheng, J., Cummins, J. D., and Lin, T. 2017. Organizational form, ownership structure and
CEO turnover: Evidence from the property-liability insurance industry. Journal
of Risk and Insurance, 84 (1): 95-126.
________. 2021a. Are all mutuals the same? Evidence from CEO turnover in the US
property–casualty insurance industry. The Geneva Risk and Insurance Review,
46: 175-205. https://doi.org/10.1057/s10713-020-00059-8
________. 2021b. Earnings management surrounding forced CEO turnover: Evidence
from the U.S. property-casualty insurance industry. Review of Quantitative
Finance and Accounting, 56: 819-847. https://doi.org/10.1007/s11156-020-
00910-z
Cheng, J., Weiss, M. A., and Lin, T. 2019. The provision of audit and non-auditing services
(NAS): The case of U.S. property-casualty insurers. Journal of Insurance
Issues, 42 (2): 39-79.
Chow, G. C. 1960. Tests of equality between sets of coefficients in two linear regressions.
Econometrica, 28 (3): 591-605. https://doi.org/10.2307/1910133
Data Governance Institute. 2012. SOX-online: The vendor-neutral Sarbanes Oxley site.
http://www.sox-online.com/sarbanes-oxley-act-the-basics/. Accessed Jul. 10,
2017.
126