EconPapers    
Economics at your fingertips  
 

Audit regimes in long-term care

Maarten Lindeboom, Bas van der Klaauw and Sandra Vriend

Journal of Economic Behavior & Organization, 2020, vol. 176, issue C, 272-298

Abstract: This paper studies the effects of various audit regimes used by a gatekeeper, differing in the degree of enforcement and the presence of performance incentives, on behavior of care providers filing applications for providing long-term care services to patients. We present evidence from a large-scale field experiment in the Dutch market for long-term care. We find that increasing enforcement reduces the number of applications and that introducing performance incentives reduces this even further. Finally, we find detrimental effects on audit approval rates, but we provide some results showing that assessors are less strict when audits do not have direct implications. This implies that an audit regime with performance incentives can support policy makers, who are faced with the trade-off between providing services quickly and efficient spending of public resources.

Keywords: Auditing; Incentives; Field experiment; Long-term care; Gatekeeper; Enforcement (search for similar items in EconPapers)
JEL-codes: C93 H51 I18 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0167268120301402
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:jeborg:v:176:y:2020:i:c:p:272-298

DOI: 10.1016/j.jebo.2020.04.021

Access Statistics for this article

Journal of Economic Behavior & Organization is currently edited by Houser, D. and Puzzello, D.

More articles in Journal of Economic Behavior & Organization from Elsevier
Bibliographic data for series maintained by Catherine Liu ().

 
Page updated 2025-03-19
Handle: RePEc:eee:jeborg:v:176:y:2020:i:c:p:272-298