Publications.aaahq.org

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 …

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URL: https://publications.aaahq.org/iae/article/26/2/305/7781/Generic-Health-Care-Hospital-The-Road-to-an

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 …

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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 …

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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, …

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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 …

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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 …

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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 …

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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 …

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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 …

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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 …

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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, …

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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 …

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Auditor Size and Going Concern Reporting AUDITING: A Journal …

WEBWe greatly appreciate helpful comments and suggestions provided by the editor, two anonymous reviewers, workshop participants at Michigan Technological …

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When Good Balance Goes Bad: A Discussion of Common Pitfalls …

WEBWe benefitted from conversations with Ed deHaan and Miguel Minutti-Meza and from comments and suggestions by two anonymous reviewers, Matthew Ege, …

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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 …

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Propensity Score Matching in Accounting Research

WEBWe thank Clive S. Lennox (editor), two anonymous referees, Nathan Goldman, Josh Gunn, Lisa Hinson, William Kinney, Miguel Minutti-Meza, James Myers, …

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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 …

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Unraveling the Black Box of Cost Behavior: An Empirical …

WEBWe thank Martin Artz, Dmitri Byzalov, Stephen Hansen, Kenneth A. Merchant, Jürgen Weber, and workshop participants at the 2013 Temple University …

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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

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