An underwriter's perspective on audit committee financial expertise

Author: Redington, William C

Source: International Journal of Disclosure and Governance, Volume 3, Number 2, 1 June 2006 , pp. 107-114(8)

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Abstract:

This paper discusses the ways and means employed by Director and Officer Liability Insurance underwriters in the assessment of the financial statements of public companies. The techniques described are offered for the instruction and edification of corporate directors, particularly audit committee members. Additionally, the paper offers a proposal for the ongoing dialogue of underwriters, risk managers and corporate directors for the end purpose of developing improved corporate risk management practices and procedures.International Journal of Disclosure and Governance (2006) 3, 107-114; doi:10.1057/palgrave.jdg.2040070

Document Type: Research article

DOI: http://dx.doi.org/10.1057/palgrave.jdg.2040070

Affiliations: 1: 1Senior Vice President and Chief Underwriting Officer of Professional Liability at American Re (a member of the Munich Re Group).

Publication date: 2006-06-01