Results 81 to 90 of about 215,747 (266)

Social Security and Social Security Disability Insurance (SSDI) Provisions in the Bipartisan Budget Act of 2015 [PDF]

, 2015
[Excerpt] Title VIII of the Bipartisan Budget Act of 2015 (H.R. 1314, P.L. 114-74) makes several changes to the Social Security programs. Among these changes is a temporary reallocation of the Social Security payroll taxes so that a larger share is ...
Szymendera, Scott D
core   +1 more source

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

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

Abacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen, Yu Hou, Gordon Richardson, Barbara Su   +3 more
wiley   +1 more source

Hybrid Unsupervised Machine Learning for Insurance Fraud Detection: PCA-XGBoost-LOF and Isolation Forest

Journal of Information Systems and Informatics
Insurance fraud poses a significant threat to the financial stability of insurance companies, resulting in substantial economic losses. To combat this issue, this study proposes a novel unsupervised machine learning hybrid algorithm, integrating ...
Natsai Chapwanya, Karikoga Norman Gorejena   +1 more
doaj   +1 more source

Contract design and insurance fraud: An experimental investigation [PDF]

This paper investigates the impact of insurance contract design on the behavior of filing fraudulent claims in an experimental setup. We test how fraud behavior varies for insurance contracts with full coverage, a straight deductible or variable premiums
Lammers, Frauke, Schiller, Jörg
core  

‘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

From prediction to trust: enhancing deep learning models for insurance fraud detection through uncertainty quantification [PDF]

PeerJ Computer Science
This study applies uncertainty quantification techniques to deep neural networks for automobile insurance fraud detection to address the critical need for confidence estimation in artificial intelligence (AI)-driven decision systems.
Ziad Salem, Samer Sahl, Mohamed Hanafy Kotb Ibrahim   +2 more
doaj   +2 more sources

Feasible fraud and auditing probabilities for insurance companies and policyholders [PDF]

, 2018
Insurance claims fraud is counted among the major concerns in the insurance industry, the reason being that excess payments due to fraudulent claims account for a large percentage of the total payments each year.
Müller, Katja, Schmeiser, Hato, Wagner, Joël   +2 more
core  

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

INSURANCE FRAUD It is required the emergence of a specialized entity at the level of the market in the fight against insurance fraud? [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
We all live in a world of more and more kneaded and growing challenges. On the background of globalization and computerization, the global economy and national economies are becoming more and more sophisticated and unpredictable. Risks are multiplying,
DUMITRU G. BADEA
doaj   +2 more sources