External Investigators' Follow-Up Intentions When Whistleblowers Report Healthcare Fraud: The Effects of Report Anonymity and Previous Confrontation
| العنوان: | External Investigators' Follow-Up Intentions When Whistleblowers Report Healthcare Fraud: The Effects of Report Anonymity and Previous Confrontation |
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| المؤلفون: | Steven E. Kaplan, Kelly Richmond Pope, Janet A. Samuels, Danny Lanier |
| المصدر: | Behavioral Research in Accounting. 32:91-101 |
| بيانات النشر: | American Accounting Association, 2020. |
| سنة النشر: | 2020 |
| مصطلحات موضوعية: | Organizational Behavior and Human Resource Management, business.industry, Accounting, 0502 economics and business, 05 social sciences, Internet privacy, Health care, Perceived credibility, 050201 accounting, business, Psychology, 050203 business & management, Anonymity |
| الوصف: | Whistleblowing reports, if properly investigated, facilitate the early detection of fraud. Although critical, investigation-related decisions represent a relatively underexplored component of the whistleblowing process. Investigators are responsible for initially deciding whether to follow-up on reports alleging fraud. We report the results of an experimental study examining the follow-up intentions of highly experienced healthcare investigators. Participants, in the role of an insurance investigator, are asked to review a whistleblowing report alleging billing fraud occurring at a medical provider. Thus, participants are serving as external investigators. In a between-participant design, we manipulate the report type and whether the caller previously confronted the wrongdoer. We find that compared to an anonymous report, a non-anonymous report is perceived as more credible and follow-up intentions stronger. We also find that perceived credibility fully mediates the relationship between report type and follow-up intentions. Previous confrontation is not significantly associated with either perceived credibility or follow-up intentions. Data Availability: Data are available upon request. |
| تدمد: | 1558-8009 1050-4753 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=doi_________::fae353f37b7366064ea84aa0da4a5e1a https://doi.org/10.2308/bria-19-042 |
| رقم الأكسشن: | edsair.doi...........fae353f37b7366064ea84aa0da4a5e1a |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 15588009 10504753 |
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