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Keywords: healthcare
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Journal Articles
Accounting Horizons (2020) 34 (1): 131–149.
Published: 01 March 2020
...Jared Koreff; Sean W. G. Robb; Gregory M. Trompeter SYNOPSIS The sentinel effect posits that the perception of increased oversight is associated with improved behavior. We consider the association between enhanced government oversight and financial reporting aggressiveness in the healthcare...
Journal Articles
Accounting Horizons (2014) 28 (2): 353–364.
Published: 01 June 2014
...Christopher Chapman; Anja Kern; Aziza Laguecir SYNOPSIS The rising cost of healthcare is a globally pressing concern. This makes detailed attention to the way in which costing is carried out of central importance. This article offers a framework for considering the interdependencies between...