Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Healthcare Main Page
Ahadiat, N. and M. Gomaa. 2018. Healthcare fraud and abuse: An investigation of the nature, and most common schemes. Journal of Forensic & Investigative Accounting 10(3): 428-435. (Survey questions pertaining to either Medicare/Medicaid or private insurance companies).
Barnes, B. G., S. Buchheit and L. M. Parsons. 2017. Threshold-based Medicare incentives and aggressive patient reporting in U.S. hospitals. Accounting and the Public Interest (17): 84-106.
Bast, J. L., R. C. Rue and S. A. Wesbury Jr. 1993. Why we spend too much on Health Care and what we can do about it. Heartland Institute. (Summary).
Buckley, J. W. 1966. Medicare and accounting. The Accounting Review (January): 75-82.
Ching, D. F. 1979. How to isolate Medicare costs. Management Accounting (July): 27-30.
Davidoff, H. 2018. Medicaid qualifying strategies when there is no time to plan: How a financial planner can intervene in a crisis. The CPA Journal (May): 38-43.
Desouza, A. 2011. Preparing for the 2013 Medicare contribution tax. The CPA Journal (September): 36-38.
Dykxhoorn, H. J. and K. E. Sinning. 2011. Planning to minimize the new Medicare taxes. The CPA Journal (April): 40-45. (See p. 13 of the July issue for a Correction).
Eldenburg, L. and S. Kallapur. 1997. Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes. Journal of Accounting and Economics (May): 31-51.
Fatoullah, R. A. and E. Forspan. 2015. The top 10 questions about Medicaid planning in New York. The CPA Journal (September): 42-45.
Hwang, Y. and A. Kirby. 1994. Distorted Medicare reimbursements: The effect of cost accounting choices. Journal of Management Accounting Research (6): 128-143.
Kaplan, R. S. and M. E. Porter. 2011. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). (Summary).
Karl, P. A. III. 2018. Twenty questions about planning for Medicaid and nursing home care. The CPA Journal (October): 18-24.
Kuriyan, J. 2022. The anatomy of a Medicaid fraud. Journal of Forensic & Investigative Accounting 14(1): 1-10.
Lamboy-Ruiz, M. A., B. A. McKay and A. M. Scheetz. 2023. Do no harm: Whistleblowing on Medicare fraud. Journal of Forensic Accounting Research 8(1): 431-460.
Livingstone, J. L. and K. R. Balachandran. 1977. Cost and effectiveness of physician peer review in reducing Medicare overutilization. Accounting, Organizations and Society 2(2): 153-164.
Long, K. 2021. Medicare's tricky rules on HSAs after age 65: Specific enrollment procedures must be followed to avoid significant penalties. Journal of Accountancy (July): 38-41. (HSAs refers to Health Savings Accounts).
Long, K. 2023. Funding health care when retiring before Medicare. Journal of Accountancy (April): 1-7.
MacArthur, J. B. and H. A. Stranahan. 1998. Cost driver analysis in hospitals: A simultaneous equations approach. Journal of Management Accounting Research (10): 279-312. (Summary).
Meeting, D. T., M. Cornick and C. Alvis. 2010. Medicare Part B premiums: A hidden income tax. The CPA Journal (December): 42-45.
Porter, M. E. and T. H. Lee. 2013. The strategy that will fix health care: Providers must lead the way in making value the overarching goal. Harvard Business Review (October): 50-67. (Summary).
Praiser, D. B. and A. B. Abbott. 2009. Medicare billing risk perceptions of hospitals operating under corporate integrity agreements. Journal of Forensic & Investigative Accounting 1(1): 1-33.
Ruhl, J. M. and B. P. Hartman. 1998. Activity-Based Costing in the Service Sector. Advances in Management Accounting (6): 147-161. (Summary).
Sullivan, J. 2015. Guilding clients through the Medicare Part B enrollment minefield: CPA's timely advice can help seniors avoid expensive penalties and coverage gaps. Journal of Accountancy (December): 48-52.
Thomas, F. C. 2019. Planning for Medicare taxes, premiums, and surcharges. Journal of Accountancy (November): 44-50.
Thurow, L. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. Chapter 5.
Van Capelleveen, G., M. Poel, R. M. Mueller, D. Thornton and J. van Hillegersberg. 2016. Outlier detection in healthcare fraud: A case study in the Medicaid dental domain. International Journal of Accounting Information Systems (21): 18-31.
West, T. D. and D. A. West. 1997. Applying ABC to healthcare. Management Accounting (February): 22, 24-26, 28-30, 32-33. (Summary).
Xiong, Y. and D. W. Law. 2008. Student case: Auditing a private third-party claims processor for Medicare. Journal of Forensic Accounting 9(1): 175-188.
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