Groß, Mona; Jürges, Hendrik; Wiesen, Daniel - In: Health Economics 30 (2021) 8, pp. 1978-1986
Upcoding is a common type of fraud in healthcare. However, how audit policies need to be designed to cope with upcoding is not well understood. We provide causal evidence on the effect of random audits with different probabilities and financial consequences. Using a controlled laboratory...