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Optimal auditing with scoring: theory and application to insurance fraud

Dionne, Georges; Giuliano, Florence; Picard, Pierre - Volkswirtschaftliche Fakultät, … - 2009

information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use … the scoring approach. Fraud signals are classified based on the degree to which they reveal an increasing probability of … fraud. We show that the optimal auditing strategy takes the form of a “Red Flags Strategy” which consists in referring …

Persistent link: https://www.econbiz.de/10008567965

Racial Disparities in Life Insurance Coverage

Harris, Timothy; Yelowitz, Aaron - Volkswirtschaftliche Fakultät, … - 2015

We evaluate the extent to which there are racial disparities in life insurance coverage using multiple years of the Survey of Income and Program Participation between 2001 and 2010. We find that African-Americans hold significantly more life insurance after controlling for other factors,...

Persistent link: https://www.econbiz.de/10011268352

The current value of the mathematical provision: a financial risk prospect

Cocozza, Rosa; Di Lorenzo, Emilia; Sibillo, Marilena - Volkswirtschaftliche Fakultät, … - 2007

The paper addresses the question of the calculation of the current value of the mathematical provision and moulds it in a deterministic and stochastic scenario, using a proper term structure of interest rates estimated by means of a Cox-Ingersoll-Ross model. It provides a complete and original...

Persistent link: https://www.econbiz.de/10008784959

Methodological problems in solvency assessment of an insurance company

Cocozza, R; Di Lorenzo, E; Sibillo, M - Volkswirtschaftliche Fakultät, … - 2004

The recent wide development and changes in insurance markets highlighted the necessity to map out the solvency analysis in a more complete framework. The approach we present in the paper comes up with an integrated analysis of the risk profile of an insurance business, taking into account the...

Persistent link: https://www.econbiz.de/10008794657

A Dynamic Solvency Approach for Life Insurance

Cocozza, Rosa; Di Lorenzo, Emilia - Volkswirtschaftliche Fakultät, … - 2007

The paper investigates risk management processes in life insurance, in a perspective consistent with the framework of Solvency II. The paper starts with the breakdown of the business dynamics. This analysis provides for a complete depiction of risk and value driver within life business. The...

Persistent link: https://www.econbiz.de/10008794672

Consequences of the financial crisis for the insurance markets of the world and Ukraine

Kozmenko, Olha; Kravchuk, Hanna - Volkswirtschaftliche Fakultät, … - 2010

The article presents analytical data regarding the influence of the global financial crisis on the activity of the insurance market of some countries. Special attention is given to the dynamics in the development of the insurance market of Ukraine, problems and perspectives of Ukrainian...

Persistent link: https://www.econbiz.de/10011110449

Customs duty or duty ?

Iacob, Constanta; Zaharia, Stefan - Volkswirtschaftliche Fakultät, … - 2012

The topicality of the study “The concept of a customs debt” is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The...

Persistent link: https://www.econbiz.de/10011259417

Interactions between competition and consumer policy

Armstrong, Mark - Volkswirtschaftliche Fakultät, … - 2008

This paper discusses complementarities and tensions between competition policies and consumer protection policies. The paper argues that markets will often supply adequate customer protection without the need for extra public intervention. Special areas where intervention might be needed are...

Persistent link: https://www.econbiz.de/10005260332

Regulation, competition and fraud: evidence from retail gas stations in Mexico

Arteaga, Julio Cesar; Flores, Daniel - Volkswirtschaftliche Fakultät, … - 2010

Mexican gas stations across the country buy and sell gasoline at regulated common prices. Therefore, authorities that set these prices do not take into account competition conditions of each market. In this paper we establish the effect of a regulated mark-up price as well as competition on the...

Persistent link: https://www.econbiz.de/10009325563

A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...

Persistent link: https://www.econbiz.de/10009647355