{"id":"https://openalex.org/W2806794310","doi":"https://doi.org/10.2308/isys-52149","title":"Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System","display_name":"Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2806794310","doi":"https://doi.org/10.2308/isys-52149","mag":"2806794310"},"language":"en","primary_location":{"id":"doi:10.2308/isys-52149","doi":"https://doi.org/10.2308/isys-52149","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-52149","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3144779","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011372646","display_name":"Melvin A. Lamboy-Ruiz","orcid":"https://orcid.org/0000-0001-9016-4313","observed_orcids":["https://orcid.org/0000-0001-9016-4313"]},"institutions":[{"id":"https://openalex.org/I173911158","display_name":"Iowa State University","ror":"https://ror.org/04rswrd78","country_code":"US","type":"education","lineage":["https://openalex.org/I173911158"]},{"id":"https://openalex.org/I39815113","display_name":"Georgia Southern University","ror":"https://ror.org/04agmb972","country_code":"US","type":"education","lineage":["https://openalex.org/I39815113"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Melvin Arnaldo Lamboy-Ruiz","raw_affiliation_strings":["Georgia Southern University","Iowa State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Georgia Southern University","institution_ids":["https://openalex.org/I39815113"]},{"raw_affiliation_string":"Iowa State University","institution_ids":["https://openalex.org/I173911158"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084583272","display_name":"Won Gyun No","orcid":"https://orcid.org/0000-0002-1676-4254","observed_orcids":["https://orcid.org/0000-0002-1676-4254"]},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Won Gyun No","raw_affiliation_strings":["Rutgers, The State University of New Jersey - Accounting & Information Systems, 1 Washington Park, Room 993, Newark, NJ 07102-3122, United States","Rutgers, The State University of New Jersey"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey - Accounting & Information Systems, 1 Washington Park, Room 993, Newark, NJ 07102-3122, United States","institution_ids":["https://openalex.org/I102322142"]},{"raw_affiliation_string":"Rutgers, The State University of New Jersey","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5079933141","display_name":"Olena V. Watanabe","orcid":"https://orcid.org/0000-0002-1719-9023","observed_orcids":["https://orcid.org/0000-0002-1719-9023"]},"institutions":[{"id":"https://openalex.org/I173911158","display_name":"Iowa State University","ror":"https://ror.org/04rswrd78","country_code":"US","type":"education","lineage":["https://openalex.org/I173911158"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Olena Watanabe","raw_affiliation_strings":["Iowa State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Iowa State University","institution_ids":["https://openalex.org/I173911158"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5011372646"],"corresponding_institution_ids":["https://openalex.org/I173911158","https://openalex.org/I39815113"],"apc_list":null,"apc_paid":null,"fwci":0.6755,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.77919474,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"33","issue":"3","first_page":"19","last_page":"44"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.5077999830245972,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.5077999830245972,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.20829999446868896,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14400","display_name":"Medical Coding and Health Information","score":0.11550000309944153,"subfield":{"id":"https://openalex.org/subfields/3605","display_name":"Health Information Management"},"field":{"id":"https://openalex.org/fields/36","display_name":"Health Professions"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/hospital-financial-statements","display_name":"hospital financial statements","score":0.8320000171661377},{"id":"https://openalex.org/keywords/medicare-cost-reports","display_name":"Medicare cost reports","score":0.8989999890327454},{"id":"https://openalex.org/keywords/data-quality","display_name":"data quality","score":0.7429999709129333},{"id":"https://openalex.org/keywords/data-discrepancies","display_name":"data discrepancies","score":0.8140000104904175},{"id":"https://openalex.org/keywords/missing-data","display_name":"missing data","score":0.7870000004768372},{"id":"https://openalex.org/keywords/data-source-comparison","display_name":"data source comparison","score":0.453000009059906},{"id":"https://openalex.org/keywords/computational-errors","display_name":"computational errors","score":0.6539999842643738},{"id":"https://openalex.org/keywords/data-replication","display_name":"data replication","score":0.39500001072883606},{"id":"https://openalex.org/keywords/hospital-financial-reporting","display_name":"hospital financial reporting","score":0.49300000071525574}],"concepts":[{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.7201961278915405},{"id":"https://openalex.org/C123307717","wikidata":"https://www.wikidata.org/wiki/Q1003682","display_name":"Materiality (auditing)","level":2,"score":0.5331276059150696},{"id":"https://openalex.org/C160735492","wikidata":"https://www.wikidata.org/wiki/Q31207","display_name":"Health care","level":2,"score":0.5288922190666199},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.47646355628967285},{"id":"https://openalex.org/C137992405","wikidata":"https://www.wikidata.org/wiki/Q1137608","display_name":"Health administration","level":3,"score":0.4751410484313965},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.46912288665771484},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.465629518032074},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.4565730392932892},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.38368213176727295},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3657991290092468},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.31385090947151184},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29955965280532837},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.14216068387031555},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.14172208309173584},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.12039414048194885},{"id":"https://openalex.org/C107038049","wikidata":"https://www.wikidata.org/wiki/Q35986","display_name":"Aesthetics","level":1,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C176217482","wikidata":"https://www.wikidata.org/wiki/Q860554","display_name":"Metric (unit)","level":2,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.2308/isys-52149","doi":"https://doi.org/10.2308/isys-52149","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-52149","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.3144779","doi":"https://doi.org/10.2139/ssrn.3144779","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3144779","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},{"id":"pmh:oai:lib.dr.iastate.edu:acct_pubs-1014","doi":null,"is_oa":false,"landing_page_url":"https://lib.dr.iastate.edu/cgi/viewcontent.cgi?article=1014&context=acct_pubs","pdf_url":null,"source":{"id":"https://openalex.org/S4377196104","display_name":"Iowa State University Digital Repository (Iowa State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I173911158","host_organization_name":"Iowa State University","host_organization_lineage":["https://openalex.org/I173911158"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Publications","raw_type":"text"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3144779","doi":"https://doi.org/10.2139/ssrn.3144779","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3144779","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":37,"referenced_works":["https://openalex.org/W142748151","https://openalex.org/W153984383","https://openalex.org/W561826919","https://openalex.org/W1567491469","https://openalex.org/W1578766271","https://openalex.org/W1589800087","https://openalex.org/W1939266606","https://openalex.org/W1964260004","https://openalex.org/W1968192153","https://openalex.org/W1980415867","https://openalex.org/W1986187321","https://openalex.org/W2031627051","https://openalex.org/W2049130512","https://openalex.org/W2059375961","https://openalex.org/W2072129759","https://openalex.org/W2082900780","https://openalex.org/W2097140185","https://openalex.org/W2117366235","https://openalex.org/W2136375707","https://openalex.org/W2143724723","https://openalex.org/W2144857052","https://openalex.org/W2152499926","https://openalex.org/W2174146263","https://openalex.org/W2268658643","https://openalex.org/W2417107423","https://openalex.org/W2443714980","https://openalex.org/W2492100496","https://openalex.org/W2591832365","https://openalex.org/W2772794784","https://openalex.org/W2980329567","https://openalex.org/W3123899283","https://openalex.org/W3123992250","https://openalex.org/W3124170598","https://openalex.org/W3124219329","https://openalex.org/W3124891407","https://openalex.org/W3126037439","https://openalex.org/W4233445431"],"related_works":["https://openalex.org/W2059375961","https://openalex.org/W2420135197","https://openalex.org/W1589800087","https://openalex.org/W2404161565","https://openalex.org/W2113482144","https://openalex.org/W4295559157","https://openalex.org/W2784793317","https://openalex.org/W2063166059","https://openalex.org/W2031627051","https://openalex.org/W2383545795"],"abstract_inverted_index":{"ABSTRACT":[0],"High-quality":[1],"financial":[2,26,52,77,137],"data":[3,19,39,138],"are":[4,13,24],"important":[5],"to":[6,15,113,139],"stakeholders":[7],"in":[8,87],"the":[9,103,115,140],"healthcare":[10],"sector":[11],"but":[12],"difficult":[14],"obtain.":[16],"The":[17],"two":[18,110,147],"sources":[20],"most":[21],"often":[22],"used":[23],"hospital":[25,136],"statements":[27],"(HFSs)":[28],"and":[29,58,79,97,119,143],"Medicare":[30],"Cost":[31],"Reports":[32],"(MCRs).":[33],"Applying":[34],"an":[35],"analytical":[36],"framework":[37],"of":[38,47,50,71,82,109,117,135,145],"information":[40],"quality":[41],"dimensions,":[42],"we":[43,106,123,131],"compare":[44],"a":[45,68,80],"sample":[46],"34,728":[48],"instances":[49],"12":[51],"statement":[53],"items":[54],"extracted":[55],"from":[56,61],"HFSs":[57],"MCRs":[59],"filed":[60],"2007":[62],"through":[63],"2011.":[64],"Our":[65],"comparison":[66],"shows":[67],"nontrivial":[69],"frequency":[70],"missing":[72],"items,":[73,78],"widespread":[74],"discrepancies":[75,83,101],"across":[76],"materiality":[81],"that":[84],"is":[85,128],"significant":[86,98],"both":[88],"sources.":[89,104,149],"We":[90],"also":[91],"find":[92],"many":[93],"avoidable":[94],"computational":[95],"errors":[96],"absolute":[99],"relative":[100],"between":[102],"Additionally,":[105],"perform":[107],"replications":[108],"prior":[111],"studies":[112],"test":[114],"believability":[116],"HFS":[118],"MCR":[120],"data.":[121],"Although":[122],"cannot":[124],"conclude":[125],"which":[126],"source":[127],"more":[129],"accurate,":[130],"do":[132],"alert":[133],"users":[134],"comparative":[141],"potentials":[142],"limitations":[144],"these":[146],"major":[148]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2018-06-13T00:00:00"}
