Do insurers manipulate loss reserves to mask solvency problems? JJ Gaver, JS Paterson Journal of Accounting and Economics 37 (3), 393-416, 2004 | 206 | 2004 |
The effects of recurring and nonrecurring tax, audit‐related, and other nonaudit services on auditor independence JS Paterson, A Valencia Contemporary accounting research 28 (5), 1510-1536, 2011 | 196 | 2011 |
The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry JJ Gaver, JS Paterson Journal of Accounting and Economics 43 (2-3), 299-320, 2007 | 149 | 2007 |
The association between external monitoring and earnings management in the property‐casualty insurance industry JJ Gaver, JS Paterson Journal of Accounting Research 39 (2), 269-282, 2001 | 137 | 2001 |
Managing insurance company financial statements to meet regulatory and tax reporting goals JJ Gaver, JS Paterson Contemporary Accounting Research 16 (2), 207-241, 1999 | 118 | 1999 |
Evidence that the zero-earnings discontinuity has disappeared TA Gilliam, F Heflin, JS Paterson Journal of Accounting and Economics 60 (1), 117-132, 2015 | 114 | 2015 |
Ex Ante Incentives for Earnings Management and the Informativeness of Earnings TE Christensen, RE Hoyt, JS Paterson Journal of Business Finance & Accounting 26 (7‐8), 807-832, 1999 | 105 | 1999 |
The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? DA Wood, MP Achhpilia, MT Adams, S Aghazadeh, K Akinyele, M Akpan, ... Issues in Accounting Education 38 (4), 81-108, 2023 | 60 | 2023 |
Earnings management under changing regulatory regimes: state accreditation in the insurance industry JJ Gaver, JS Paterson Journal of Accounting and Public Policy 19 (4-5), 399-420, 2000 | 60 | 2000 |
There's no place like home: The influence of home-state going-concern reporting rates on going-concern opinion propensity and accuracy AD Blay, JR Moon Jr, JS Paterson Auditing: A Journal of Practice & Theory 35 (2), 23-51, 2016 | 49 | 2016 |
The influence of auditor state-level legal liability on conservative financial reporting in the property-casualty insurance industry JJ Gaver, JS Paterson, CJ Pacini Auditing: A Journal of Practice & Theory 31 (3), 95-124, 2012 | 42 | 2012 |
The association between actuarial services and audit quality JJ Gaver, JS Paterson Auditing: A Journal of Practice & Theory 33 (1), 139-159, 2014 | 25 | 2014 |
The effects of jointly provided tax services and auditor size on restatements MA Notbohm, JS Paterson, A Valencia Advances in Taxation 22, 109-143, 2015 | 7 | 2015 |
Too Close for Comfort: Diminished Effectiveness of Ratio-Based Solvency Monitoring When Insurers Are Located Close to Their State Insurance Regulators. JS Paterson, CM Meegan Journal of Insurance Regulation 38 (10), 2019 | 2 | 2019 |
The influence of auditor legal liability on conservative financial reporting in the property-casualty insurance industry JJ Gaver, JS Paterson, C Pacini Working Paper, University of Georgia, 2008 | 2 | 2008 |
AUDITORS, ACTUARIES, AND MANAGED EARNINGS JJ Gaver, JS Paterson Progress in Economics Research 8, 175, 2003 | | 2003 |
Insurance managers' statutory reporting and tax objectives: An analysis of the endogeneity of policy choices JS Paterson University of Georgia, 1995 | | 1995 |
OVER-OPTIMISM AND THE UNDER-FUNDING OF DEFINED-BENEFIT PENSION PLANS JJ Gaver, JS Paterson JOURNAL OF BUSINESS ISSUES _, 77, 0 | | |