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Articles 1 - 5 of 5
Full-Text Articles in Business
Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin
Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin
USF Tampa Graduate Theses and Dissertations
The patient discharge summary is a document that conveys the patient's story to other healthcare practitioners, external users, and, most importantly from a financial perspective, health insurers. A defect or incompleteness in the patient's discharge summary will result in delays in the collection process through denial of the entire or partial reimbursement claim or, in the best-case scenario, delay until the discharge summary issue is resolved. The purpose of this project is to address the issue of the incompleteness of discharge summary from the perspective of healthcare providers, with the goal of understanding, diagnosing, and intervening in the research problem. …
Public Budgeting As Moral Dilemma, Ben Wroblewski
Public Budgeting As Moral Dilemma, Ben Wroblewski
USF Tampa Graduate Theses and Dissertations
Government budget managers are responsible for the proper stewardship of public funds and facilitating the business transactions necessary to meet the public’s needs. Sometimes, during these decisions, managers can experience pressure to make an unethical decision. A better understanding of this issue can help organizations prevent misallocation of funds and adverse effects within the community. The problem is that the general pressure model lacks a framework to explain the decision-making process. Moral utility theory can provide insight into how people weigh or score choices with ethical considerations. This study found that government budget managers included their self-interests when experiencing tension …
The Use Of Data Analytic Visualizations To Inform The Audit Risk Assessment: The Impact Of Initial Visualization Form And Documentation Focus, Rebecca N. Baaske (Becca)
The Use Of Data Analytic Visualizations To Inform The Audit Risk Assessment: The Impact Of Initial Visualization Form And Documentation Focus, Rebecca N. Baaske (Becca)
USF Tampa Graduate Theses and Dissertations
Although data analytic technologies provide auditors with powerful tools for identifying high-risk areas during an audit (Austin, Carpenter, Christ, and Nielson 2019), they are not a substitute for necessary interpretation and judgment (Brown-Liburd, Issa, and Lombardi 2015). A major barrier for making better use of data analytic techniques and tools is the skillset needed to make necessary interpretations and judgments based on data visualizations within the tool (Appelbaum, Kogan, and Vasarhelvi 2017; Earley 2015; PwC 2015). Default visualizations provided to auditors could be suboptimal in relation to the underlying data, which could limit auditors’ ability to identify anomalies without some …
The Effects Of Critical Audit Matter Recurrence And Reporting Treatment On Investors’ Information Processing, Judgments, And Decisions, Hilda E. Carrillo
The Effects Of Critical Audit Matter Recurrence And Reporting Treatment On Investors’ Information Processing, Judgments, And Decisions, Hilda E. Carrillo
USF Tampa Graduate Theses and Dissertations
A new auditor reporting standard requires auditors to disclose critical audit matters (CAMs) in the auditor’s report. CAMs highlight accounts or disclosures that involved especially challenging, subjective, or complex auditor judgment. As one of few audit-related disclosures, CAMs act as an important signal of qualitative aspects of recognized (i.e., items shown on the face of the financial statements) or disclosed (i.e., items shown in the footnotes of the financial statements) financial statement items. While certain accounts or disclosures will consistently rise to the level of a CAM, other accounts or disclosures may only rise to the level of a CAM …
Forensic Accounting Education, Practice, And Career Path In Saudi Arabia, Mohammed Alzahrane
Forensic Accounting Education, Practice, And Career Path In Saudi Arabia, Mohammed Alzahrane
USF Tampa Graduate Theses and Dissertations
The various high-profile cases of financial fraud that threatened to or led to the downfall of high ranking companies have reinforced the need to equip accounting professionals with the skills necessary to detect and investigate fraud. This study aims to evaluate forensic accountants' effectiveness in Saudi Arabia in meeting the needs of the judicial system and their clients. The study also seeks to explore forensic accounting in depth through the opinions, thoughts, concerns, conceptualizations, and experiences of Saudi judges who are routinely involved in forensic accounting cases. These cases often require expert testimony (i.e., cases involving, but not limited to, …