Attitudes Toward Risk of Accounting Practitioners: Implications for Professional Liability Insurance

Nat R. Briscoe and Richard B. Corbett

Journal of Insurance Issues, 1992, vol. 15, issue 1, 1-12

Abstract: A group of single-practitioner accountants were surveyed to determine their attitudes toward risk in some realistic business decision scenarios. They were found to confirm to findings earlier in classic studies by Williams. Some implications for the underwriters of accountants’ professional liability insurance are discussed.

Date: 1992
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