An underwriter's perspective on audit committee financial expertise

被引：0
|
作者：
William C Redington
机构：
[1] American Re,
来源：
International Journal of Disclosure and Governance | 2006年 / 3卷 / 2期
关键词：
D&O; Sarbanes–Oxley Act; SLAP; Gordon Dividend Model (GDM); audit committee; business; law; finance;
D O I：
10.1057/palgrave.jdg.2040070
中图分类号：
学科分类号：
摘要：
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.
引用
收藏
页码：107 / 114
页数：7
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