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Full-Text Articles in Accounting

Counteracting Fraud, Waste And Abuse In Drug Test Billing, Allison Walton Aug 2015

Counteracting Fraud, Waste And Abuse In Drug Test Billing, Allison Walton

Economic Crime Forensics Capstones

Medicaid, Medicare, and major insurance companies are being faced with increased costs for drug test screening. These costs are not caused by a spike in the use of narcotics by subscribers, but from unnecessary testing and overbilling by doctors and drug screening companies. Recovering drug addicts are required to have random drug tests during their treatment program, but instead of being random, the drug tests have become prescriptive. Testing is performed at specific times weekly on a single patient, for substances that return results that are unimportant to the doctors. Doctors are given drug testing kits by large drug testing …


Interview Of Michael R. Smith, Michael R. Smith, Bradford J. Morith Apr 2015

Interview Of Michael R. Smith, Michael R. Smith, Bradford J. Morith

All Oral Histories

Michael R. Smith is an alumnus of La Salle University, Class of 1982, with a degree in accounting. He was born in 1960 at Nazareth Hospital in the Greater Northeast section of Philadelphia, Pennsylvania. He grew up along the Roosevelt Boulevard of Northeast Philadelphia in the Holmes Circle neighborhood. He attended and graduated from Father Judge Catholic High School in Philadelphia in 1978. He decided upon La Salle University and attended La Salle as an accounting major from 1978 to 1982, the latter being his graduation year. Legacy wise, Michael is one of many La Salle graduates in his family, …


The Forensic Accountant In The Property And Casualty Insurance Claim Industry—Expense Or A Cost Benefit, William Gruhler Jan 2015

The Forensic Accountant In The Property And Casualty Insurance Claim Industry—Expense Or A Cost Benefit, William Gruhler

Graduate Annual

This paper describes how the insurance companies recognize and control the costs for loss payments and loss adjustment expenses (LLAE) while trying to be profitable. This discussion will concentrate on these costs and expenses within the property and casualty (P&C) insurance sector. Categorization as loss payment or loss adjustment expenses (LAE) may be a cost benefit in determining which cost or expense to incur, in order to be more profitable. As the specific aspects of the P&C insurance are laid out, to include underwriting the risk, to the claims end involving investigating the claim, the insurance company will take certain …