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Medicaid Physician Fees Remained Substantially Below Fees Paid By Medicare In 2019.
Health Affairs, 2021In 2019, as in prior years, Medicaid physician fees remained well below Medicare and private insurance fees despite growth in Medicaid enrollment. Low Medicaid physician fees have important implications in terms of access to care for Medicaid enrollees ...
S. Zuckerman, Laura Skopec, J. Aarons
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Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees
Journal of Accounting & Economics, 2020Psychology and neuroscience studies document that facial trustworthiness perceptions may affect observers' decision-making process. Our study examines whether auditors' perceptions of client executives' facial trustworthiness are associated with their ...
Tien‐Shih Hsieh +3 more
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U.S. Political Corruption and Audit Fees
Accounting Review, 2020Using data on corruption convictions from the U.S. Department of Justice, we find that auditors charge higher fees when a firm is headquartered in a more corrupt district.
Anand Jha +2 more
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From mining to markets: The evolution of bitcoin transaction fees
Journal of Financial Economics, 2019We investigate the role that transaction fees play in the bitcoin blockchain's evolution from a mining-based structure to a market-based ecology. We develop a game-theoretic model to explain the factors leading to the emergence of transactions fees, as ...
D. Easley +4 more
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Visitors’ willingness to pay marine conservation fees in Barbados
Tourism Management, 2019Human development and dense populations along coastal zones impact the health of coastal and marine ecosystems, which is detrimental to the economic sustainability of tourism.
Peter W. Schuhmann +8 more
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Audit fees, perceived audit risk, and the financial crisis of 2008
Asian Review of Accounting, 2019Purpose The purpose of this paper is to investigate how audit fees change in responding to the financial crisis of 2008. It also examines auditors’ perceived risk and how they priced the risk in the financial crisis.
Hanmei Chen +3 more
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Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees
Auditing, 2018While the importance of addressing cybersecurity is widely acknowledged, there is no explicit requirement by regulators or standard setters for auditors to do so.
He Li, W. No, J. Boritz
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Do Auditors Price Breach Risk in Their Audit Fees?
The Journal of Information Systems, 2018Data security breaches have been shown in the literature to negatively affect firm operations. Auditors serve as an important, external governance mechanism with respect to a firm's overall risk management protocol.
Thomas S. J. Smith, J. Higgs, R. Pinsker
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Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes
, 2006D. Hay, W. R. Knechel, N. Wong
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Board Gender Diversity, Auditor Fees, and Auditor Choice
, 2017Karen M. Y. Lai +3 more
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