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1 – 10 of over 2000
Article
Publication date: 1 December 2004

Wen‐Chen Tsai, Pei‐Tseng Kung and Yi‐Ju Chiang

The purpose of this paper was to examine the relationship between medical malpractice claims and medical care quality in Taiwan. The Delphi technique with an expert panel…

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Abstract

The purpose of this paper was to examine the relationship between medical malpractice claims and medical care quality in Taiwan. The Delphi technique with an expert panel was used to determine the relationship between malpractice and medical quality. A total of 371 medical malpractice claims were analyzed. Main measures included the rate and strength of malpractice cases associated with quality and the identification of the quality factors influencing the occurrence of malpractice. Results showed that malpractice claims were associated with internal medicine cases, surgery cases, pediatric cases, obstetric and gynecological cases, physicians' professional competence, non‐acceptable outcomes, complications, and poor communication. Concludes that medical malpractice cases could be avoided by increasing physicians' professional knowledge, practical skills, and communication.

Details

International Journal of Health Care Quality Assurance, vol. 17 no. 7
Type: Research Article
ISSN: 0952-6862

Keywords

Book part
Publication date: 30 May 2018

Paola Bertoli and Veronica Grembi

In healthcare, overuse and underuse of medical treatments represent equally dangerous deviations from an optimal use equilibrium and arouse concerns about possible…

Abstract

In healthcare, overuse and underuse of medical treatments represent equally dangerous deviations from an optimal use equilibrium and arouse concerns about possible implications for patients’ health, and for the healthcare system in terms of both costs and access to medical care. Medical liability plays a dominant role among the elements that can affect these deviations. Therefore, a remarkable economic literature studies how medical decisions are influenced by different levels of liability. In particular, identifying the relation between liability and treatments selection, as well as disentangling the effect of liability from other incentives that might be in place, is a task for sound empirical research. Several studies have already tried to tackle this issue, but much more needs to be done. In this chapter, we offer an overview of the state of the art in the study of the relation between liability and treatments selection. First, we reason on the theoretical mechanisms underpinning the relationship under investigation by presenting the main empirical predictions of the related literature. Second, we provide a comprehensive summary of the existing empirical evidence and its main weaknesses. Finally, we conclude by offering guidelines for further research.

Details

Health Econometrics
Type: Book
ISBN: 978-1-78714-541-2

Keywords

Article
Publication date: 1 March 1993

Susan S. Jarvis

Highlights the fact that whereas, until recently, defendants inprofessional malpractice lawsuits were typically accountants, attorneysand physicians, potential liability…

Abstract

Highlights the fact that whereas, until recently, defendants in professional malpractice lawsuits were typically accountants, attorneys and physicians, potential liability for malpractice is now faced by marketing research professionals, as a result of their increasing involvement in their clients′ decisionmaking processes. Argues that the researcher′s strongest defense would be adherence to formally recognized research standards adopted by the marketing profession. Addresses the question: what is professional malpractice? Describes how it may occur in marketing research, what the new duties of the marketing research professional should be, and how professional standards could help researchers to defend malpractice claims.

Details

Journal of Business & Industrial Marketing, vol. 8 no. 3
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 1 May 2005

Lamar Odom, Anthony Garcia and Pamela Milburn

To explore from an ethical paradigm the current research in support of and opposition to imposing caps on non‐economic damages as a means of addressing the healthcare crisis.

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Abstract

Purpose

To explore from an ethical paradigm the current research in support of and opposition to imposing caps on non‐economic damages as a means of addressing the healthcare crisis.

Design/methodology/approach

A review of peer‐ and non‐peer‐reviewed articles primarily covering the period from 2001‐2004, which addresses the rationale articulated in support of and in opposition to imposing caps on non‐economic damages. The articles are sorted into sections and critiqued: rationale for imposing caps, arguments against caps, ethical paradigms impacting caps, and conclusions.

Findings

Provides information from the various sources. Addresses the biases that may have shaped the authors' conclusions and some of the ethical paradigms that may have impacted positions. Also demonstrates that the unbiased research seems to establish a minimal nexus between caps and the proposed impact.

Research limitations/implications

Focus is exclusively on the US healthcare and judicial system. However, findings may still have implications outside the USA in countries that have similar tort laws for addressing private wrongs.

Practical implications

A useful source of information for graduate students in public policy or healthcare management courses, or legislators looking for a quick reference to research regarding this topic area.

Originality/value

This paper fulfills an identified resource for non‐biased assessment of the problem presented and provides a critical review of the reasons articulated in support of this public policy.

Details

Leadership in Health Services, vol. 18 no. 3
Type: Research Article
ISSN: 1366-0756

Keywords

Book part
Publication date: 9 November 2004

Donna D. Bobek, Richard C. Hatfield and Sandra S. Kramer

As with most professional service occupations, liability claims are a major concern for accounting professionals. Most of the academic research on accountants…

Abstract

As with most professional service occupations, liability claims are a major concern for accounting professionals. Most of the academic research on accountants’ professional liability has focused on audit services. This study extends research on accountants’ professional liability by examining liability claims arising from the provision of tax services. In addition to a descriptive analysis, the current study explores the role of merit in tax malpractice litigation. Hypotheses are developed based on the legal construct of claim merit, which requires the presence of accountant error and damages as a result of that error for a claim to be considered meritorious. The hypotheses are tested using logistic and OLS regression of 89 actual claims filed with an insurer of tax professionals. The results suggest that the components of merit are significant in determining both the presence of compensatory payments to the client and the dollar amount of those payments, although the hypothesized interaction effect is only significant for the dollar amount of compensatory payments.

Details

Advances in Taxation
Type: Book
ISBN: 978-0-76231-134-7

Article
Publication date: 1 March 1979

Robert Q. Kelly

“Support a lawyer. go to med school” The above message on the car bumper stickers of members of the medical profession reflects their reaction to the current escalation of…

Abstract

“Support a lawyer. go to med school” The above message on the car bumper stickers of members of the medical profession reflects their reaction to the current escalation of malpractice suits filed by attorneys against doctors and hospitals. The impact of these suits against medical personnel and institutions is not limited to patients, doctors and lawyers; the ripple‐effect reaches the entire community, because the rising incidence of malpractice suits tends to increase the cost of malpractice insurance and ultimately the total cost of health care to all members of society. Malpractice is but a small, though highly visible, part of a broader spectrum of interaction between medicine and law. “The complexities of modern society are causing law and medicine to interface with increasing frequency to the extent that contact with the legal process has become an inescapable aspect of the physician's life.” In recognition of this increasing frequency of contacts between medicine and law, a correspondingly increasing number of medicolegal reference works have been published, as exemplified by the selective list which follows this introduction. These should be of direct interest to doctors and members of allied health professions, to attorneys and paralegals and, indirectly, to all who deal with medical personnel and institutions. Traditionally, attorneys, particularly members of the trial bar, have demonstrated a continuing interest in medical literature. For example, the Merck Manual and Goldstein's Medical Trial Technique are familiar to most trial lawyers. They are expected to be well acquainted with anatomy charts, texts on internal medicine, eye, ear, nose and throat, orthopedics, obstetrics, and pediatrics, to name but a few generic medical works of interest to trial lawyers. It should be noted that the lawyer's interest in medical literature is not necessarily motivated by a desire to harass doctors, nurses and hospitals. Attorneys are bound by their Code of Professional Responsibility to represent their clients competently and zealously. In discharging this ethical obligation, the attorney frequently calls upon a physician to testify as an expert witness concerning the cause of a personal injury or death. Consequently, the attorney should be knowledgeable in medical theory and terminology. Furthermore, in pursuit of interdisciplinary competence, a significant number of individuals in the United States have earned both the medical degree and the law degree and appropriate licenses to practice, e.g., Cyril Wecht, M.D., J.D., Director, Pittsburgh Institute of Legal Medicine, Duquesne Law School, member, Faculty of the Pittsburgh School of Medicine and Dentistry, Coroner, Allegheny County, Pennsylvania.

Details

Reference Services Review, vol. 7 no. 3
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 11 August 2021

K.L. Wasantha Perera, Roshan Ajward and Sisira Dharmasri Jayasekara

The purpose of this paper is to discuss the possible money laundering threats in fair value accounting practices giving particular attention to the list of predicate…

Abstract

Purpose

The purpose of this paper is to discuss the possible money laundering threats in fair value accounting practices giving particular attention to the list of predicate offences under recommendations of Financial Action Task Force (FATF).

Design/methodology/approach

This paper discusses case studies related to global accounting scandals and link outcomes of those scandals with the list of predicate offences given in FATF recommendations to build propositions.

Findings

The analysis reveals that legal proceedings on major accounting scandals show that legal proceedings have been restricted owing to a lack of evidence because of the technicality of frauds. Often the authorities have failed to prove cases under the list of current predicate offences which can be linked to accounting malpractices, i.e. fraud. Therefore, policymakers are required to revisit the list of predicate offences and the feasibility of considering accounting malpractices as a predicate offence to strengthen the corporate governance practices in regulated institutions. The adoption of fair value accounting practices provides opportunities to managers to adopt earnings management practices under a fair value accounting regime to maintain stable performance. The fair value practice recognizes unrealized gains which are not based on transactions giving bank managers an opportunity to repeat the outcomes of the discussed accounting scandals. Therefore, it is essential to criminalize accounting malpractices to strengthen the corporate governance practices in the banking industry and prevent possible accounting scandals.

Research limitations/implications

This study was designed to discuss the implications of fair value accounting practices on possible opportunities of money laundering. This paper provides only a viewpoint based on the analysis. Therefore, an empirical analysis is required to establish the authors’ views in a fair value accounting regime.

Originality/value

This paper is an original work done by the authors which discuss the implications of fair value accounting practices on possible money laundering. The views are original ideas of the authors in this context.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 30 July 2019

Muhammad Haris, Abdur Rehman Cheema and Chamila Subasinghe

The purpose of this paper is to reduce the gap in understanding the complexity of barriers, their modifiers and how these barriers and their modifiers result in…

Abstract

Purpose

The purpose of this paper is to reduce the gap in understanding the complexity of barriers, their modifiers and how these barriers and their modifiers result in malpractices and missed good practices in post-earthquake reconstruction contexts. This paper provides insights to the often asked question: why the lessons learnt from one earthquake event are not actually learnt and many of the mistakes around housing reconstruction are repeated?

Design/methodology/approach

The paper is based on the review of the literature of the top deadliest earthquakes in the developing countries and the two case studies of the 2005 Kashmir and 2015 earthquake in Pakistan.

Findings

Multifarious barriers, their modifiers, malpractices and missed good practices are deeply interwoven, and endemic and include weak financial standing, lack of technical know-how, vulnerable location, social and cultural preference, affordability and availability of materials, over-emphasis on technical restrictions, inefficient policies, lack of clarity in institutional roles, monitoring and training.

Research limitations/implications

The study is desk based.

Practical implications

A better understanding of barriers can help disaster-related organisations to improve the planning and implementation of post-earthquake housing reconstruction.

Social implications

The study contributes to the understanding concerning various social and cultural preferences that negotiate the Build Back Better (BBB) process.

Originality/value

The study offers a distinctive perspective synthesising the literature and the two case studies to sharpen the understanding of the complexity of barriers to BBB.

Details

Disaster Prevention and Management: An International Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 24 July 2020

Alexander Ehimare Omankhanlen, Ediomi Abasi-Favor Tometi and Ese Urhie

Many studies have traced the collapse of most banks in the past to weak corporate governance. In response to this, the Central Bank of Nigeria established a Code of…

Abstract

Purpose

Many studies have traced the collapse of most banks in the past to weak corporate governance. In response to this, the Central Bank of Nigeria established a Code of Corporate Governance which was made mandatory for all banks in Nigeria since 2003. Fifteen years after this provision the amount of actual loss attributed to financial malpractices in banks is still substantial. Available statistics show that the number of fraud cases has been on the increase in recent times.

Design/methodology/approach

This study examined the extent to which corporate governance has mitigated or moderated the effect of two macroeconomic factors – unemployment and inflation – on fraud in Nigerian banks. An interactive model was specified and estimated with PROCESS – a computational tool developed by Andrew Hayes.

Findings

The result revealed that while the structure of corporate governance by banks in Nigeria moderates the effect of unemployment, the reverse is the case for inflation.

Practical implications

This goes to show that the motivation factor stipulated by the fraud triangle theory holds sway in Nigeria.

Originality/value

It is recommended that efforts to bring a lasting solution to the challenge of financial malpractices in Nigerian banks must adopt a holistic approach.

Details

Journal of Money Laundering Control, vol. 24 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 7 January 2019

Suman Mittal and Krishan K. Garg

The purpose of this paper is to demonstrate those factors which are responsible for the sales misconduct in Retail banking services across the world and try to find out…

Abstract

Purpose

The purpose of this paper is to demonstrate those factors which are responsible for the sales misconduct in Retail banking services across the world and try to find out the determinants which majorly affect the Indian Retail banking industry. The authors also try to find out whether the sales approach leads to malpractices in sales and how does it affect the different categories of the customers.

Design/methodology/approach

Primary data have been collected from the bank account holders having account in various private and public sector banks operating in India.

Findings

The authors have come out with finding that sales misconduct is majorly affected by misrepresentation of facts, complexity of products, lack of disclosure norms and more. They also found that push sales approach is adopted by banks, particularly by private banks to majorly tap the class customers to sell the financial products without their requirement and achieve the revenue targets.

Practical implications

Banking regulators can keep a close supervision on sales mal practices in banking sector and implement stringent norms to reduce these kinds of practices.

Originality/value

Very few studies have been conducted on the basis of the class of the customer, and how sales approach leads the malpractices in sales and how it affects the class of the customers.

Details

Journal of Financial Crime, vol. 26 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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