Abstract

This research aims analyzing the professional liability for a chartered accountant, who has to have by law a professional indemnity insurance, in order to ensuring his clients an adequate indemnity for possible damages. By the indemnity insurance doesn’t mean to justify negligence of the professional insured, because he has to avoid or reduce mistakes and omissions as far as possible, otherwise he could lose or reduce the amount of compensation for his damages. In this study, after briefly analyzing the market of the professional indemnity insurance, we examine the key elements for evaluating professional liability and the main components of insurance contract for a chartered accountant. Then, we focus on the technical phase risk management and determination of pricing in this area. Finally, we highlight results of an exploratory empirical analysis about the typical professional mistakes of a chartered accountant and the consequent remuneration for damage.

Autore Pugliese

• Marchetti Pietro

Tutti gli autori

• P. Marchetti

Titolo volume/Rivista

ECONOMIA, AZIENDA E SVILUPPO

Anno di pubblicazione

2014

ISSN

1971-1964

ISBN

Non Disponibile

Numero di citazioni Wos

Nessuna citazione

Ultimo Aggiornamento Citazioni

Non Disponibile

Numero di citazioni Scopus

Non Disponibile

Ultimo Aggiornamento Citazioni

Non Disponibile

Settori ERC

Non Disponibile

Codici ASJC

Non Disponibile