Title:
Factors Affecting Profitability of Insurance Companies. Evidence from Kosovo
Full Reference List:
1. | Aca A. I., Musa F., Garba M. (2020), Audit quality and firm value of listed insurance companies in Nigeria, GSJ: Volume 8, Issue 7, July 2020 ISSN 2320-9186 |
2. | Adams, M., & Buckle, M. (2000). The Determinants of Operational Performance in Bermuda Insurance Market. Applied Financial Economics, 13, 133-43. |
3. | Adeyemi, S. B., & Fagbemi, T. O. (2010). Audit Quality, Corporate Governance and Firm Characteristics in Nigeria. International Journal of Business and Management, 5, 169-179. |
4. | Ado A.M.B., Rashid N., Mustapha U.A., Ademola L.S. (2020), The impact of audit quality on the financial perfor-mance of listed companies Nigeria, Journal of Critical Reviews ISSN- 2394-5125 Vol 7, Issue 9, |
5. | Afza, T. & Nazir, M. S. (2014). Audit Quality and Firm Value: A Case of Pakistan, Research Journal of Applied Sciences, Engineering and Technology 7(9):1803- 1810, |
6. | Alhassan A.L., Biekpe N. (2016), Determinants of life insurance consumption in Africa, Research in International Business and Finance, Volume 37, Pages 17-27 |
7. | Amahalu N.M. & Obi J.Ch. (2020), Effect of audit quality on financial performance of quoted conglomerates in Nigeria, International Journal of Management Studies and Social Science Research 87, www.ijmsssr.org |
8. | Amato, L., & Wilder, R. (1985). The Effects of Firm Size on Profit Rates in U.S. Manufacturing, Southern Economic Journal, 52(1), 181-190. |
9. | Amer M., Aiman R., and Shehata E.Sh. (2014). Audit committee characteristics and firm performance: Evidence from Egyptian listed companies. 6th Annual American Business Research Conference, New York, NY, USA, June 9–10. |
10. | Aminul, Amin, Niki Lukviarman, Djoko Suhardjanto, and Erna Setiany. 2018. Audit committee characteristics and audit–earnings quality: Empirical evidence of the company with concentrated ownership. Review of Integrative Business and Economics Research 7: 18–33. |
11. | Anil, G. (2016). Relationship between Audit Quality and Corporate Governance: An Empirical Research in Borsa Istanbul. Journal of Business and Management, 18(11), 84–88. |
12. | Athanasoglou, P. P., Brissimis, S. N., & Delis, M. D. (2008). Bank-specific, industry-specific and macroeconomic determinants of bank profitability. Journal of international financial Markets, 18(2), 121-136. |
13. | Beard, D.W., & Dess, G.C. (1981). Corporate –Level Strategy, Business- Level Strategy and Firm Performance, Academy of Management Journal, 67(4), 78- 99. |
14. | Bilal, Songsheng Chen, and Bushra Komal. 2018. Audit committee financial expertise and earnings quality: A meta–analysis. Journal of Business Research 84: 253–70. |
15. | Bodie, Z., Kane, A., & Marcus, A.J. (2013). Investments (10th ed.). New York: McGraw-Hill. |
16. | Bogale A. (2016), Determinants of External Audit Quality: Evidence from Manufacturing Share Companies in Addis Ababa, Ethiopia, AAU Institutional Repository, Addis Ababa University |
17. | Bouaziz, Z., &Triki, M. (2012).The impact of the presence of audit committees on the financial performance of Tunisian companies. International Journal of Management & Business studies, 2(4). |
18. | Browne, R., Janney, J., Paul. K., Muralidhar, K., & Ruff, B. (2001). An Empirical Investigation of the Stakeholder Theory Perspective, Journal of Business Ethics, 32 (2), 143-156. |
19. | Canh, N. P., Wongchoti, U., & Thanh, S. D. (2020). Does economic policy uncertainty matter for insurance develop-ment? Evidence from 16 OECD countries. The Geneva Papers on Risk and Insurance-Issues and Practice, (in press) 1–35. https://doi: 10.1057/s41288-020-00192-5 |
20. | Carp M., Istrate C. (2021), Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market, Sustainability, MDPI, Open Access Journal, vol. 13(12), pages 1-16, June. |
21. | Charumathi, B. (2012). On the Determinants of Profitability of Indian Life Insurers – An Empirical Study. Proceedings of the World Congress on Engineering, 1, 978-88. |
22. | Chen, R., & Wong, K. A. (2004). The determinants of financial health of Asian insurance companies. Journal of risk and insurance, 71(3), 469-499. |
23. | Cheng, Y.S., Chen, Y.S., & Chen, Y.C. (2018). Direct and mediating effects of auditor quality on auditor size and performance. International Business Research, 6(11), 134-148. |
24. | Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(54), 296–307. |
25. | Collier, P., & Gregory A. (1996), Audit committee effectiveness and the audit fee, The european accounting review, 5, 177-198. |
26. | Collins, D. W., Pungaliya, R. S., & Vijh, A. M. (2017). The effects of firm growth and model specification choices on tests of earnings management in quarterly settings. Accounting Review, 92(2), 69–100. |
27. | Cummins, D., Cragg, M., Zhou, B., & de Fonseka, J. (2018). The social and economic contributions of the life insurance industry. Boston: The Brattle Group. |
28. | Davidson, R., Goodwin-Stewart, J., Kent, P. (2005), Internal Governance Structures and Earnings Management. Accounting and Finance, 45, 241-267. |
29. | DeAngelo L.E. (1981), Auditor size and audit quality, Journal of accounting and economics 3, 183-199. NorthHolland Publishing Company, USA |
30. | Farouk M.D., Hassan Sh.U. (2014), Impact of Audit Quality and Financial Performance of Quoted Cement Firms in Nigeria, International Journal of Accounting and Taxation, Vol. 2, No. 2, pp. 01-22, Published by American Research Institute for Policy Development. |
31. | Goodwin, J. (2003). The relationship between the audit committee and the internal audit function: Evidence from Australia and New Zealand. International Journal of Auditing 7(3): 263-278. |
32. | Goodwin, J. ,Yeo, T. Y. (2001).Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore. International Journal of Auditing 5(2), 107-125. |
33. | Hafiz Malik, (2011) Determinants of Insurance Companies Profitability: An Analysis of Insurance Sector Of Pakistan, Academic Research International, Volume 1, Issue 3. |
34. | Hasan M.K. (2015), Corporate governance, audit committee and the internet reporting of strategic information by UAE non-financial listed firms Accounting and Management Information Systems Vol. 14, No. 3, pp. 508-545, 2015 |
35. | Heil, D. (2012). The influence of the auditor on the earnings quality of their clients. Department of Accounting, Auditing and Control, Erasmus University, Rotterdam. |
36. | Huang, K., Lao, B., & McPhee, G. (2017), Does Stock Liquidity Affect Accrual- based Earnings Management? Journal of Business Finance and Accounting, 44(3–4), 417–447. |
37. | Hutchinson M., Zain M.M. (2009), Internal Audit Quality, Audit Committee Independence, Growth Opportunities and Firm Performance, QUT Digital Repository: http://eprints.qut.edu.au/ |
38. | Ike C., Salama I., Ngbede P. (2020), Effect of Audit Quality on Performance of Money Deposit Banks in Nigeria, International Journal of Research in Management & Business Studies, Vol. 7, Issue 1. |
39. | Ikonić D., Arsić N. and Milošević S., (2011), Growth Potential and Profitability Analysis of Insurance Companies in the Republic of Serbia, Chinese Business Review, 10 (11), 998-1008. |
40. | Jensen M.C. (1986), Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review 76 (1986) 323-329. |
41. | Kaguri, A. W. (2013). Relationship between firm characteristics and financial performance of life insurance companies in Kenya. Unpublished M. Sc. Thesis, University of Nairobi, Kenya. |
42. | Kamau, J.N. (2010). The Relationship between Capital Structure and Financial Performance of Insurance Companies in Kenya. Unpublished MBA Project, University of Nairobi. |
43. | Klapper, L. F., & Love, I. (2004). Corporate governance, investor protection, and performance in emerging markets. Journal of corporate Finance, 10(5), 703- 728. |
44. | Krishnan J., Schauer P.C. (2000), The Differentiation of Quality Among Auditors: Evidence From the Not-For-Profit Sector. Auditing A Journal of Practice & Theory 19(2):9-25 |
45. | Liargovas,P.,&Skandalis,K.(2008).Factoraffectingfirmsfinancialperformance, The Case of Greece, University of Peloponnese. |
46. | Lidya, Primta Surbakti, Hasnah Binti Shaari, and Hasan Mohammed Ahmed Bamahros. 2017. Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: A conceptual approach. Journal of Accounting and Finance in Emerging Economies 3: 47–54. |
47. | Lukic, Radojko; Sokic, Miro; Kljenak, Dragana Vojteski (2018): Analysis of insurance companie’s efficiency in the Republic of Serbia, Economic and Environmental Studies (E&ES), ISSN 2081-8319, Opole University, Faculty of Economics, Opole, Vol. 18, Iss. 1, pp. 249-264, http://dx.doi.org/10.25167/ ees.2018.45.14 |
48. | Matoke V.N., Omwenga J. (2016), Audit Quality and Financial Performance of Companies Listed in Nairobi Securities Exchange, International Journal of Scientific and Research Publications, Volume 6, Issue 11 |
49. | Miettinen M. P. (2011). Factors Contributing to the Success of Start-Up Firms Using Two-Point or Multiple-Point Scale Models. Entrepreneurship Research Journal, 3(4), 449– 481Online @ https://doi.org/10.1515/erj-2012-0012 |
50. | Mohammed, A. M., Joshua, O., & Ahmed, M. N. (2018). Audit fees and audit quality: A study of listed companies in the downstream Sector of Nigerian petroleum industry. Humanities and Social Sciences Letters, 6(2), 59–73. https://doi.org/10.18488/journal. 73.2018.62.59.73 |
51. | Mohd M.R., Takiah I., Norman M.S. (2009), Audit committee characteristics in financially distressed and non-dist-ressed companies, Managerial Auditing Journal 24(August):624-638 |
52. | Monametsi G.L., Ester A (2020), Audit Quality and Firm Performance: Evidence from Botswana and Uganda, Journal of Accounting, Finance and Auditing Studies; Yalova Vol. 6, Iss. 4, |
53. | Moses, Temple, C. O. Ofurum, and Solomon Egbe. 2016. Audit committee characteristics and quality of financial reporting in quoted Nigerian banks. International Journal of Advanced Academic Research 2: 1–10. |
54. | Mustafaj, I. (2011). Insurance Contract, Just Compensation as Result of Insurance. Academicus International Scientific Journal, 2(03), 175-185. |
55. | Ogbodo, O. C. & Akabuogu, N. J. (2018). Effect of Audit Quality on the Financial Performance of Selected Banks in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) 3 (1) |
56. | Okaro et al. (2015), The Effect of Joint Audit on Audit quality- The Perceptions of Accountants, Auditors and Accounting Academics at AAFA 2015 conference in Mauritius, Conference: African Accounting and Finance Association 2015 Conference, Mauritius |
57. | Omar A.M.M. and Frederick A.J. (2018), International Journal of Science and Research, International Journal of Science and Research (IJSR) ISSN: 2319-7064 |
58. | Prawitt, D.F., Smith, J., Wood, D.A. (2009). Internal audit quality and earnings management. Account. Rev. 84 (4), 1255–1280. |
59. | Rahman, R. A. and Ali F.H.M.(2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal 21: 783–804. |
60. | Sambasivam, Y., & Ayele, A. G. (2013). A study on the performance of insurance companies in Ethiopia. International Journal of Marketing, Financial Services & Management Research, 2(7), 138-150. |
61. | Sayyar, H., Basiruddin, R., Abdul-Rasid, S.Z., & Elhabib, M.A. (2018).The effect of audit quality on firm performance: Evidence from Malaysia. European Accounting Review. 16(4),72-88. |
62. | Scarbrough,P.,Rama,D.,Raghunandan,K.(1998).Auditcommitteecomposition and interaction with internal auditing: Canadian evidence. Accounting Horizons, 12(1), 51-62. |
63. | Siagian, F., Siregar, S .V.,& Rahadian, Y .(2013). Corporategovernance, reporting quality, and firm value: evidence from Indonesia. Journal of accounting in emerging economies. |
64. | Sim, Chia Hua and Daw, Tin Hla and Abu Hassan, Md Isa (2016) Malaysia Financial Reporting Practices and Audit Quality Promote Financial Success: The Case of Malaysian Construction sector. UNIMAS Review of Accounting and Finance, 1 (1). ISSN ISBN 978-1-85449-733-8 |
65. | Subrahmanyam, A., & Titman, S. (2001). Impact of Liquidity and Profitability of Insurance Companies in Ghana, Journal of Finance, 56, 239-241. |
66. | Tom, A., & Ying, Z. (2018). The Effect of Audit Quality on a Firm’s Internal Information Environment: Evidence from Group Audits |
67. | Türeletal.(2017),AuditFirmTenureandAuditQualityImpliedbyDiscretionary -Accruals and Modified Opinions: Evidence from Turkey, Acta Universitatis Danubius, OEconimica, Vol.13, Issue 1, 187-196 |
68. | Ugwunta et al (2018), Effect of audit quality on market price of firms listed on the Nigerian stock market, Journal of Accounting and Taxation, Vol. 10(6), pp. 61-70, |
69. | Wijaya (2020). The Effect of Audit Quality on Firm Value: A Case in Indonesian Manufacturing Firm Journal of Accounting, Finance and Auditing Studies. |
70. | Yasuda, H. (2005). Firm’s Growth and Finance Strategy, Journal of Finance, 27(1), 30-45. |
71. | Yi-Fang Yang et al. (2015), Service quality, size, and performance of audit firms: consideration of market segments and business strategies, International Journal of Business and Finance Research Vol. 9, No. 4, 2015, pp. 51-66 ISSN: 1931-0269. |
72. | Yuqi Li (2007) Determinants of Banks’ Profitability and Its Implication on Risk Management Practices: Panel Evidence from the UK, the University of Nottingham. |
73. | Zalata, A.M., Tauringana V. and Tingbani I. (2018). Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? International Review of Financial Analysis 55: 170–83. |
74. | Zureigat Q.M (2010), The Effect of Ownership Structure on Audit Quality: Evidence from Jordan, International Journal of Business and Social Science Vol. 2 No. 10 |
Back to article
Academicus
International Scientific Journal
pISSN 2079-3715
eISSN 2309-1088
Address:
Sheshi i Flamurit, Rruga Muze
Al-9401 Vlorë, Albania
Tel: +355 68 60 60 555
info@academicus.edu.al
https://academicus.edu.al