Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cash and Credit Main Page |
Change and Risk Management Main
Adhikari, A. 1994. Autotex Inc. Journal of Accounting Education 12(3): 211-225.
Adler, R. J. and S. Kess. 2017. Lifetime planning with life insurance. The CPA Journal (December): 62-65.
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Amlung, M. J. Jr. 1962. Management accounting for the life insurance industry. N.A.A. Bulletin (May): 83-91.
Anders, S. B. 2017. Insureon and Landy insurance. The CPA Journal (March): 74-75. (Small business insurance for accounting and financial professionals).
Anderson, S. E., L. C. Jones and T. N. Reed. 2012. Insurance fraud: Losses, liabilities, and September 11. Issues in Accounting Education (November): 1119-1130. (Instructional case).
Baker, R. E. 1966. Income of life insurance companies. The Accounting Review (January): 98-105.
BarNiv, R. 1990. Accounting procedures, market data, cash-flow figures, and insolvency classification: The case of the insurance industry. The Accounting Review (July): 578-604.
Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.
Beck, C. 2007. Private companies cash in on "private" insurance. Strategic Finance (November): 44-48.
Benjamin, A. L. 1954. How to get "reproduction cost new, less depreciation". N.A.C.A. Bulletin (May): 1164-1173. (Related to insurance).
Beretvas, A. 1951. Case study in auditing procedure casualty (automobile) insurance company. The Accounting Review (January): 80-87.
Berry, R. L. 1954. What is needed to establish reproduction cost new? N.A.C.A. Bulletin (September): 11-19. (Related to insurance).
Bertucelli, R. E. 2013. The benefits of captive insurance companies. Journal of Accountancy (March): 52-56.
Bishop, A. L. 1926. Insurance problems of the business executive. Harvard Business Review (January): 171-178.
Bishop, A. L. 1926. The settlement of claims under lapsed life insurance policies. Harvard Business Review (July): 439-444.
Bishop, A. L. 1928. Business life insurance. Harvard Business Review (July): 410-419.
Black, W. H., A. L. Dickinson, C. S. Ludlam and H. R. M. Cook. 1906. Rational insurance accounting. Journal of Accountancy (April): 525-542.
Boyle, P. P. 1985. Accounting for equity investments of life insurance companies. Contemporary Accounting Research 1(2): 116-144.
Boyle, P. P. 1985. La comptabilite pour les investissements en actions des compagnies d'assurance-vie. Contemporary Accounting Research 1(2): 145-175.
Braun, M., P. S. Fader, E. T. Bradlow and H. Kunreuther. 2006. Modeling the "pseudodeductible" in insurance claims decisions. Management Science (August): 1258-1272.
Brown, D. L., S. Z. Shu, B. S. Soo and G. M. Trompeter. 2013. The insurance hypothesis: An examination of KPMG's audit clients around the investigation and settlement of the Tax Shelter Case. Auditing: A Journal of Practice & Theory 32(4): 1-24.
Brown, J. L. 2011. The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter. The Accounting Review (January): 23-57.
Bunting, K. S. and P. Ingram. 2016. Captive insurance for the middle market. Journal of Accountancy (November): 58-60, 62, 64-65.
Cao, Z. and G. Narayanamoorthy. 2014. Accounting and litigation risk: Evidence from directors' and officers' insurance pricing. Review of Accounting Studies 19(1): 1-42.
Carlucci, A. L. 1960. More light on the accountant and his company's insurance. N.A.A. Bulletin (August): 40-42.
Chen, C. X. 2009. Who really matters? Revenue implications of stakeholder satisfaction in a health insurance company. The Accounting Review (November): 1781-1804.
Chen, G. and E. C. Keung. 2018. Directors' and officers' legal liability insurance and internal control weaknesses. Journal of International Accounting Research 17(1): 69-86.
Cheng, C. and C. Lee. 2023. A case study using data analytics to detect hail damage insurance claim fraud. Journal of Forensic Accounting Research 8(1): 287-306.
Cowan, R. K. 1960. Departmental unit cost plan in an insurance company. N.A.A. Bulletin (December): 53-65.
Devore, P. S. 2005. LTC insurance for owners and executives. Journal of Accountancy (March): 53-56.
Dezhbakhsh, H. 2021. An incentive to encourage vaccination. The Atlanta Journal-Constitution. (June 20): A22. (Summary).
Ding, K., B. Lev, X. Peng, T. Sun and M. A. Vasarhelyi. 2020. Machine learning improves accounting estimates: Evidence from insurance payments. Review of Accounting Studies 25(3): 1098-1134.
Dontoh, A., J. Ronen and B. Sarath. 2013. Financial statements insurance. Abacus 49(3): 269-307.
Dou, Y., M. Khan and Y. Zou. 2016. Labor unemployment insurance and earnings management. Journal of Accounting and Economics (February): 166-184.
Draughon, W. H. 1919. Insurance expense accounting. Journal of Accountancy (July): 16-24.
Drebin, A. R. 1962. Accounting for life insurance as an investment. The Accounting Review (April): 279-282.
Eastman, E. M., D. L. Eckles and A. Van Buskirk. 2021. Accounting-based regulation: Evidence from health insurers and the Affordable Care Act. The Accounting Review (March): 231-259.
Farb, S. 1925. Insurance-brokerage accounting. Journal of Accountancy (March): 182-193.
Fenton, E. D. Jr. and S. Gao. 2016. Commercial crime insurance for coverage of employee fraud. Journal of Forensic & Investigative Accounting 8(1): 18-28.
Fenlon, P. G. and S. Walton. 1916. Insurance on life of an officer. Journal of Accountancy (September): 229-233.
Flynn, J. L. 1949. Continuing expense estimates and business interruption insurance coverage. N.A.C.A. Bulletin (August 1): 1379-1386.
Foster, G. 1975. Accounting earnings and stock prices of insurance companies. The Accounting Review (October): 686-698.
Frank, M., E. Maksymov, M. Peecher and A. Reffett. 2021. Beyond risk shifting: The knowledge-transferring role of audit liability insurers. Contemporary Accounting Research 38(3): 2224-2263.
Gaglio, M. 2014. Using life insurance for tax reduction and asset preservation. The CPA Journal (September): 64-66.
Galbraith, R. C. 1950. Insurance protection requires a company-wide control program. N.A.C.A. Bulletin (July): 1347-1360.
Galloway, L. 1907. The story of life insurance. Journal of Accountancy (June): 152-153.
Gao, S. and E. Fenton. 2021. Insurance coverage for loss of business income during the Covid-19 pandemic. Journal of Forensic & Investigative Accounting 13(2): 384-396.
Greeley, H. D. 1928. Use and occupancy insurance. N.A.C.A Bulletin (November 15): 293-319.
Gross, A. G. 2019. Helping individuals handle medical expenses: Working with a medical insurance advocate. The CPA Journal (January): 15-16.
Gross, A. G. 2021. Medical coverage when working past retirement age. The CPA Journal (December): 16.
Hamburg, M. and W. F. Matlack. 1968. Maximizing insurance buyers' utility. Management Science (February): B294-B301.
Hamilton, R. E. 1976. Casualty insurance recoveries with coinsurance clauses: A general approach. The Accounting Review (January): 148-150.
Hanson, C. A. 1975. Life insurance accounting. Management Accounting (August): 37-38, 42.
Hayes, R. H. 1968. Note on "Maximizing insurance buyers' utility". Management Science (December): B208-B212.
Hazard, W. H. 1930. Function of the reserve in life insurance. Harvard Business Review (January): 206-217.
Herron, D. W. 1957. Insurance in long term planning - The case of the covered corporation. N.A.A. Bulletin (September): 31-38.
Hoecker, O. J. and D. M. Watson. 1984. Risk management: More than insurance. Management Accounting (August): 22-29.
Hudson, D. and J. Brunsman. 2017. What CPAs need to know about cyber insurance. The CPA Journal (March): 22-29.
Huebner, S. S. 1927. New uses of insurance. N.A.C.A Bulletin
(April 1): 694-712.
Huefner, R. J. 2016. Collecting life insurance: A cautionary tale. The
CPA Journal (September): 10-11.
Hunter, J. 1918. Partnership insurance a phase of goodwill. Journal of Accountancy (April): 259-262.
Insurance Accounting and Statistical Association. 1954. Insurance Accounting: Fire & Casualty. The Spectator.
Jeacle, I. 2022. The gendered nature of valuation: Valuing life in the Titanic compensation claims process. Accounting, Organizations and Society (99): 101309. (Summary).
Journal of Accountancy. 1908. Life insurance and valuations. Journal of Accountancy (January): 243-239.
Ke, B., K. R. Petroni and D. A. Shackelford. 2000. The impact of state taxes on self-insurance. Journal of Accounting and Economics (August): 99-122.
Kess, S. and L. Slavutin. 2018. The impact of the Tax Cuts and Jobs Act on life insurance: Increased exclusions, reduced rates, and rule changes. The CPA Journal (May): 26-31.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Covering risks through property/casualty insurance. The CPA Journal (September): 66-70.
Khan, U., S. G. Ryan and A. Varma. 2019. Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments: Evidence from the insurance industry. The Accounting Review (November): 285-307.
Kieffer, P. B. 2016. Why business insurance is a critical component of an estate plan. The CPA Journal (December): 50-53.
Knights, D. and T. Vurdubakis. 1993. Calculations of risk: Towards an understanding of insurance as a moral and political technology. Accounting, Organizations and Society 18(7-8): 729-764.
Lanz, J. 2018. True course the definitive guide for CPA practice insurance. The CPA Journal (March): 20.
Lee, K. L. 1907. Fraternal life insurance. Journal of Accountancy (July): 185-190.
Lee, K. L. 1907. Fraternal life insurance: Part II. Journal of Accountancy (September): 369-374.
Liao, P. and S. Radhakrishnan. 2016. The effects of the auditor's insurance role on reporting conservatism and audit quality. The Accounting Review (March): 587-602.
Lin, C., M. S. Officer, T. Schmid and H. Zou. 2019. Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies. Journal of Accounting and Economics (August): 101225.
Linberg, D. L. and D. L. Seifert. 2016. Microinsurance, fraud, and fraud controls. Journal of Forensic & Investigative Accounting 8(1): 29-35.
Mackunis, K. J. 2014. It could never happen to me, or could it? Journal of Accountancy (September): 61-62. (Professional liability insurance).
MacPhail, C. S. and D. J. Hess. 2020. Taxes and long-term disability insurance. Strategic Finance (October): 13-14.
Manners, G. E. Jr. 1968. Use of predetermined costs in the life insurance industry. Management Accounting (October): 44-48.
Matson, D. M. and W. Yu. 2011. Dr. Sterling's disability insurance claim: A case study. Journal of Forensic & Investigative Accounting 3(2): 417-439.
McBride, J. A. Jr. 1952. Programming and recording insurance. N.A.C.A. Bulletin (March): 807-812.
McCallum, B. T. and M. C. Knapp. 2016. Coping with catastrophes business interruption insurance claims. The CPA Journal (May): 54-59.
McCreary, L. 2010. Kaiser Permanente's innovation on the front lines. Harvard Business Review (September): 92-97.
McDonald, C. 2013. Buying property insurance in stormy times. CFO (April): 48-52.
McGregor, S. 2014. Product costs: Application in an insurance company. IMA Educational Case Journal 7(3): 1-17.
McGregor, S. and M. Simerly. 2019. The JAV Insurance Group: A case comparing financial statement measurement and long-term economic benefits. IMA Educational Case Journal 12(4): 1-8.
Mowen, R. F. 1962. Conservation of assets through a prudent insurance program. N.A.A. Bulletin (February): 49-58.
Narayanamoorthy, G., J. Page and B. Song. 2023. Insurance rate regulation, management of the loss reserve and pricing. The Accounting Review (October): 407-434.
Neyrey, J. R. 1960. Functional costing in a life insurance company. N.A.A. Bulletin (May): 37-47.
Nissim, D. 2013. Relative valuation of U.S. insurance companies. Review of Accounting Studies 18(2): 324-359.
O'Brien, T. and M. Markiewicz. 2008. Property and casualty insurance solutions for entity owners. The CPA Journal (June): 44-47.
O'Sullivan, K, A. Stuart and S. Johnson. 2011. "This is a mega-event": The aftershocks of Japan's earthquake continue to ripple through the insurance market. CFO (May): 38-40.
Panitz, P. G. 2018. Captive insurance: Avoiding the risks. Journal of Accountancy (June): 46-51.
Powers, J. 2020. Lost life insurance and annuities: Accounting for missing assets for probate and estates. The CPA Journal (January): 44-47.
Pryor, C. R., Z. Yan and N. C. Lynch. 2016. Financial planning with excess liability insurance. The CPA Journal (September): 34-39.
Reddic, W. D., J. Bisco and K. D. Booker. 2022. The effect of external monitoring on conservative financial reporting in the property-casualty insurance industry. Auditing: A Journal of Practice & Theory 41(4): 179-197.
Reichert, C. J. 2019. Tax court denies microcaptive insurance arrangement. Journal of Accountancy (July): 58-59.
Renk, R. C. 1971. Casualty insurance: Loss control is cost control. Management Accounting (January): 42-44.
Reyes, C. L. and R. J. Adler. 2016. CPA's growing role in trust-owned life insurance planning. The CPA Journal (September): 28-33.
Rood, D. K. and G. McCole. 2014. All in a dishonest day's work. Understanding how various insurance products would respond to theft helps practically manage and address the residual risk. Journal of Accountancy (August): 20-21.
Slavutin, L. 2015. A financial planner's guide to life insurance strategies: An eight-step life insurance checkup. The CPA Journal (September): 20-25.
Slavutin, L. J. 2021. Life insurance planning in 2021. The CPA Journal (February/March): 15-16.
Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.
Taylor, G. and S. Sobel. 2008. A closer look at captive insurance. The CPA Journal (June): 48-49.
Thompson, J. B. 1959. What is your insurance I. Q.? N.A.A. Bulletin (October): 13-23.
Thompson, J. H. and G. M. Larson. 2005. A gap in insurance GAAP? Journal of Accountancy (March): 83-85.
Thurston, K. L. D. M. Keleman and J. B. MacAarthur. 2000. Providing strategic activity cost information: Cost for pricing at Blue Cross and Blue Shield of Florida. Management Accounting Quarterly (Spring): 4-13. (Summary).
Tribunella, H. and T. Tribunella. 2018. 15 questions answered about flood damage: Using insurance and tax deductions to mitigate losses. The CPA Journal (November): 42-47.
Tucciarone, J. W. and L. Biscotti. 2018. Captive insurance companies: A common sense approach to improved risk management. The CPA Journal (December): 54-59.
Tuttle, M., R. Urbealis and S. Zeiger. 2008. Trust-owned life insurance: A lawsuit waiting to happen? The CPA Journal (October): 58-59.
Verma, A. 2009. The future of insurance accounting. The CPA Journal (January): 66-68.
Walker, P. L., W. G. Shenkir and S. Hunn. 2001. Developing risk skills: An investigation of business risks and controls at Prudential Insurance Company of America. Issues in Accounting Education (May): 291-313.
Whitney, W. H. 1939. Accounting for investments in life insurance. The Accounting Review (December): 381-391.
Whitney, W. H. 1959. Insurance reserves in the accounts of non-insurance companies. The Accounting Review (January): 37-45.
Wygal, D. E. and D. E. Stout. 1987. Investment income reporting in the property and casualty insurance industry: A critical assessment. Accounting Horizons (December): 51-62.
Xiong, Y. and D. W. Law. 2008. Student case: Auditing a private third-party claims processor for Medicare. Journal of Forensic Accounting 9(1): 175-188.
Zbaracki, M. J. 2016. Book review: P. Jarzabkowski, R. Bednarek, and P. Spee: Making a Market for Acts of God: The Practice of Risk-trading in the Global Reinsurance Industry. Administrative Science Quarterly 61(3): NP36-NP39.
Zeiger, S. S. 2016. Using the wealth gradient in mortality for better policy performance. The CPA Journal (September): 60-63. (Life insurance).