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Chandra Sinha, Paritosh
- Determination of Sample Size for Auditing Medical Insurance Claims
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1 The University of Burdwan, West Bengal, India; and Assistant Professor in Commerce, Rabindra Mahavidyalaya, Hooghly, W.B., IN
2 Department of Commerce, The University of Burdwan, West Bengal., IN
1 The University of Burdwan, West Bengal, India; and Assistant Professor in Commerce, Rabindra Mahavidyalaya, Hooghly, W.B., IN
2 Department of Commerce, The University of Burdwan, West Bengal., IN
Source
Journal of Commerce and Accounting Research, Vol 1, No 4 (2012), Pagination: 24-32Abstract
In the case of sample audit of the medical insurance claims, a complex as well as serious problem arises with the reality of the population characteristics of population error. The present study examines whether sample claims (those the auditors consider by nature or classification) is random or not. The paper puts forward that the sample size varies with respect to identification of different stages of audit by the Trainee, Processor, and Sr. Processor. For the first place that is, a sample audit by the Trainee, a firm's dependence on sample audit procedure should be taken into an utmost care. The study determines sample size econometrically through the application of the concept in Poisson distribution. Apart from these, the study suggests some ad-hoc population ranges and sample size against these ranges.Keywords
Sample Audit, Sample Size, Population Error, And Medical Insurance Claims
References
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- Dynamics of Corporate Capital Structure Decisions: a Critical Survey of the Literature
Abstract Views :508 |
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Authors
Affiliations
1 Department of Commerce, The University of Burdwan, West Bengal., IN
1 Department of Commerce, The University of Burdwan, West Bengal., IN
Source
Journal of Commerce and Accounting Research, Vol 2, No 2 (2013), Pagination: 15-32Abstract
The researchers' understandings on the relevance of corporate capital structure decisions have been shifted from the examination of the irrelevance argument to the relevance argument and its different facets. In the literature, the modern theories have overemphasized on the different "points of view" while their specific facets have their specific roles to play only. The researchers have deviated far away from one another and could not explain a lot. The quest for a unifying theoretical view whether possible or not has remained unaddressed as yet. In a dynamic time framework model, a firm's financing decision may have financing flexibility in shifting its decision frameworks from one "point of view" framework to the other. Corporate financing decisions should include a super-set of decision variables rather than the segregated subsets simply. This paper shares the opinion that this direction of research may justify the theoretical and empirical gaps as well in the literature of the Corporate Finance.Keywords
Corporate Capital Structures, Unifying View, Dynamic Frameworks, Literature ReviewReferences
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