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Healthcare Accounting Research: An Analysis, Review, and …

WEBThis paper analyzes and reviews healthcare-related accounting literature, with a focus on research published between 1990 and 2020. We systematically collect a …

Actived: 6 days ago

URL: https://publications.aaahq.org/jogna/article/11/1/163/71/Healthcare-Accounting-Research-An-Analysis-Review

Health Information Technology Investments, Patient Experience, …

WEBPesce (2003) proposes that health information technology (HIT) can facilitate hospitals to reduce bad debt. HIT allows hospitals to improve coverage and …

Category:  Health Go Health

Management Accounting and Control in the Hospital Industry: A …

WEBManagement accounting and control systems (MACS) provide information for planning, decision making, and motivating employees to make goal-congruent effort …

Category:  Health Go Health

Hospital Lobbying and Performance Journal of Governmental

WEBHospitals have distinctive characteristics that depend on their ownership types. Government hospitals (e.g., Jackson Health System) are fully funded by a …

Category:  Health Go Health

Accounting-Based Regulation: Evidence from Health Insurers and …

WEBEvan M. Eastman, Florida State University, College of Business, Dr. William T. Hold/The National Alliance Program in Risk Management & Insurance, Tallahassee, …

Category:  Health Go Health

Variance Analysis: New Insights from Health Care Applications

WEBWe use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel …

Category:  Health Go Health

Tax Incentives and Target Demographics: Are Tax Incentives …

WEBThe Affordable Care Act (ACA) employs personal income tax credits and surcharges to enforce its mandate for health insurance coverage. This initiative …

Category:  Health Go Health

The Sentinel Effect and Financial Reporting Aggressiveness in the

WEBThe authors thank Kazeem Akinyele, Bonnie Brown, Mauro Oliveira, Seth Wilson, Bharat Sarath, and workshop participants at the University of Central Florida, …

Category:  Health Go Health

The Influence of Regulatory Change on Hospital Medicare Cost …

WEBMedicare constitutes a key pillar in the financial composition of the U.S. healthcare industry. In 2017, Medicare expenditures topped $700 billion for the first time …

Category:  Health Go Health

Generic Health Care Hospital: The Road to an Integrated Risk …

WEBThree related areas—Sarbanes-Oxley's requirements for control reports, COSO's Enterprise Risk Management (ERM) suggested control structure, and the …

Category:  Health Go Health

TDABC: Lessons from an Application in Healthcare

WEBWe thank Steve Hansen, Sophie Hoozée, Alan Reed, Karl Schumacher, K. Sivaramakrishnan, and Naomi Soderstrom for comments. Two anonymous reviewers …

Category:  Health Go Health

Generic Health Care Hospital: The Road to an Integrated Risk …

WEBAs the main objective of Generic Health Care Hospital (Hospital) is to teach the students a process to implement an Enterprise Risk Management (ERM) system and …

Category:  Health Go Health

Healthy Lifestyle as a Coping Mechanism for Role Stress in Public

WEBABSTRACT: In this study, we examine the effects of healthy lifestyle for professionals in public accounting as a coping mechanism for role stress and resultant …

Category:  Health Go Health

Discrepancies in Hospital Financial Information: Comparison of

WEBWe gratefully acknowledge helpful comments and suggestions from the editor, the anonymous reviewers, participants at the 2015 AAA Public Interest Section …

Category:  Health Go Health

Fraudulent Financial Reporting: Consideration of Industry Traits …

WEBThis paper provides insight into financial statement fraud instances investigated during the late 1980s through the 1990s within three volatile …

Category:  Health Go Health

In Financial Statements We Trust: Institutional Investors

WEBWe thank Leslie D. Hodder (editor), two anonymous reviewers, Jiaying Ge, Giles Hilary, Sterling Huang, Harrison Knapp, Louise Lu, Gary Monroe, Vic Naiker, Greg …

Category:  Health Go Health

Do Financial Restatements Lead to Auditor Changes

WEBThis paper examines whether financial restatements are associated with subsequent auditor changes. A financial restatement represents a breakdown in a …

Category:  Health Go Health

Lessons of the HealthSouth Fraud: An Insider's View

WEBThe night was December 6, 2005. I could not go to sleep. As I tossed and turned, my entire life replayed in my mind. How did I get to where I was? I went a

Category:  Health Go Health

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