Results 121 to 130 of about 161,871 (263)

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Fraud Detection in Privacy Preserving Health Insurance System Using Blockchain Technology

Engineering Reports
In developed countries, around 90% of the population is covered by health insurance through public or private providers. However, fraudulent activities account for an estimated 3%–10% of total healthcare expenditures, resulting in financial losses ...
Md. Mazharul Islam, Mubasshir Ahmed, Rajesh Palit, Mohammad Shahriar Rahman, Salekul Islam   +4 more
doaj   +1 more source

Assessing the Evidence About Work Support Benefits and Low-Income Families [PDF]

, 2011
Reviews research on factors affecting participation in work supports such as Medicaid, Children's Health Insurance, Supplemental Nutrition Assistance, and childcare subsidy programs; the programs' payoff, and state benefits of modernized delivery ...
Gregory Mills, Jessica F. Compton, Olivia Golden   +2 more
core  

Tackling fraud and corruption in Indonesia’s health insurance system

, 2022
Proper assessment, management, and mitigation of fraud and corruption risks is crucial for safeguarding Indonesia’s National Health Insurance programme.
Susanti, Dwi Siska, Arifin, Pauline, Rahma, Drg. Puti Aulia, Fahmi, Mohammad, Julaeha, Linda, Putri, Wibi Anska   +5 more
openaire   +1 more source

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

Contemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček   +3 more
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Fraud Detection and Providing Mitigation Solutions in Iran Health Insurance Organization [PDF]

بیمارستان
Background and purpose: Abuse within health insurance systems represents a significant challenge for health systems globally, leading to substantial negative repercussions.
Milad Mehri, Mohammad Efatpanah, Ebrahim Jaafaripooyan, Mohammad Arab   +3 more
doaj  

QUALITATIVE STUDY OF FRAUD IN HEALTH SERVICES AND LEGAL FRAMEWORK IN INDONESIA: A LITERATURE REVIEW

Diponegoro Law Review
Health sector fraud is a significant global challenge that undermines health systems by exploiting financial gains through methods like upcoding and false insurance claims. Despite legal updates, healthcare fraud remains a persistent issue.
Diaz Alifarizki Zuvarcan, Wardah Yuspin, Arief Budiono   +2 more
doaj   +1 more source

Is There a Doctor \u27in the Suite\u27? Nurse Practitioners\u27 Services and a Reimbursement Dilemma [PDF]

, 2005
No abstract ...
Herling, Jane F.
core   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

Asia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source