Data analytics (ab) use in healthcare fraud audits

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2021-09-01 DOI:10.1016/j.accinf.2021.100523
Jared Koreff , Martin Weisner , Steve G. Sutton
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引用次数: 7

Abstract

This study explores how government-adopted audit data analytic tools promote the abuse of power by auditors enabling politically sensitive processes that encourage industry-wide normalization of behavior. In an audit setting, we investigate how a governmental organization enables algorithmic decision-making to alter power relationships to effect organizational and industry-wide change. While prior research has identified discriminatory threats emanating from the deployment of algorithmic decision-making, the effects of algorithmic decision-making on inherently imbalanced power relationships have received scant attention. Our results provide empirical evidence of how systemic and episodic power relationships strengthen each other, thereby enabling the governmental organization to effect social change that might be too politically prohibitive to enact directly. Overall, the results suggest that there are potentially negative effects caused by the use of algorithmic decision-making and the resulting power shifts, and these effects create a different view of the level of purported success attained through auditor use of data analytics.

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数据分析(ab)在医疗欺诈审计中的应用
本研究探讨了政府采用的审计数据分析工具如何促进审计人员滥用权力,从而实现政治敏感过程,从而鼓励整个行业的行为正常化。在审计环境中,我们研究了政府组织如何使算法决策改变权力关系,从而影响组织和行业范围的变革。虽然先前的研究已经确定了算法决策的部署所产生的歧视性威胁,但算法决策对内在不平衡的权力关系的影响却很少受到关注。我们的研究结果提供了经验证据,证明了系统性和偶然性的权力关系是如何相互加强的,从而使政府组织能够影响那些可能在政治上过于禁止而无法直接实施的社会变革。总体而言,结果表明,使用算法决策和由此产生的权力转移会产生潜在的负面影响,这些影响对审计师使用数据分析所获得的所谓成功水平产生了不同的看法。
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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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