Results 101 to 110 of about 216,890 (268)
Accounting Rules and the Labor Market for Accountants
Journal of Accounting Research, EarlyView.ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley +1 more source
The Impact of Insurance Fraud Detection Systems [PDF]
SSRN Electronic Journal, 2003 AbstractThis article analyzes the impact of detection systems in an insurance fraud context. In a noncommitment Costly State Verification setting insurers can only detect fraudulent claims by performing costly audits, and policyholders are overcompensated by the optimal insurance contract.
openaire +4 more sources
Merging Automobile Insurance Regulatory Bodies: The Case of Atlantic Canada [PDF]
The recent automobile liability insurance crisis in Atlantic Canada has prompted the four provincial legislations (Newfoundland and Labrador, New Brunswick, Nova Scotia and Prince Edward Island) to setup a task force to redesign, if necessary, the ...
Jörg Schiller, M. Martin Boyer
core
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, EarlyView.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +1 more source
A Model of Income Insurance and Social Norms [PDF]
A large literature on ex ante moral hazard in income insurance emphasizes that the individual can affect the probability of an income loss by choice of lifestyle and hence, the degree of risk-taking.
Lindbeck, Assar, Persson, Mats
core +3 more sources
Fraud deterrence in dynamic Mirrleesian economies [PDF]
Social and private insurance schemes rely on legal action to deter fraud and tax evasion. This observation guides the authors to introduce a random state verification technology in a dynamic economy with private information.
Roc Armenter, Thomas M. Mertens
core
Versicherungsbetrug als ökonomisches Problem: Eine vertragstheoretische Analyse [PDF]
, 2004 Betrügerische Schadenmeldungen sind ein wohlbekanntes Phänomen und führen auf einzelnen Versicherungsmärkten zu schwerwiegenden Problemen.
Schiller, Jörg
core
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Journal of Engineering, 2019 Fraud in health insurance claims has become a significant problem whose rampant growth has deeply affected the global delivery of health services. In addition to financial losses incurred, patients who genuinely need medical care suffer because service ...
Robert A. Sowah +6 more
doaj +1 more source
The Public's Self-Avoidance and Other-Reliance in the Reporting of Medical Insurance Fraud: A Cross-Sectional Survey in China. [PDF]
Risk Manag Healthc Policy, 2023 Xu J +10 more
europepmc +1 more source