Melvin A. Lamboy-Ruiz

Iowa State University

Assistant Professor

College of Business

Ames, IA 50011-2063

United States

SCHOLARLY PAPERS

5

DOWNLOADS

195

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

The Influence of Ownership Type and the Affordable Care Act on Earnings Management in U.S. Hospitals

Number of pages: 73 Posted: 26 Mar 2018 Last Revised: 13 Dec 2018
James N. Cannon, Melvin A. Lamboy-Ruiz and Olena V. Watanabe
Utah State University, School of Accountancy, Iowa State University and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 80 (311,699)

Abstract:

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Hospitals; Earnings Management; Non-Profit Organizations; Affordable Care Act Separated

2.

Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-Profit Hospitals?

Journal of Business Ethics, August 2019, Volume 158, Issue 2
Number of pages: 59 Posted: 21 Aug 2017 Last Revised: 19 Sep 2019
Melvin A. Lamboy-Ruiz, James N. Cannon and Olena V. Watanabe
Iowa State University, Utah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 42 (425,697)

Abstract:

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hospitals, non-profit, regulation, social benefits, charity care

3.

Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System

Journal of Information Systems, Forthcoming
Number of pages: 64 Posted: 24 Mar 2018 Last Revised: 11 Jul 2018
Melvin A. Lamboy-Ruiz, Won Gyun No and Olena V. Watanabe
Iowa State University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 41 (429,502)

Abstract:

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data and information quality; Medicare Cost Report; financial statement; state data repository; hospital

4.

PCAOB Inspections: An Analysis of Entity-Level and Application-Level Control Audit Deficiencies

Number of pages: 56 Posted: 07 Sep 2018
Maureen Mascha, Melvin A. Lamboy-Ruiz and Diane Joyce Janvrin
Marquette University, Iowa State University and Iowa State University - Department of Accounting and Finance
Downloads 32 (467,897)

Abstract:

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Internal Control Audit Deficiency, Entity-Level Control, Application-Level Control, PCAOB Inspection, Inspection Report

5.

Impact of Enforcement on Healthcare Billing Fraud: Evidence from the United States

Journal of Business Ethics, DOI/10.1007/s10551-017-3650-z, Forthcoming
Posted: 10 Aug 2018
Renee Flasher and Melvin A. Lamboy-Ruiz
Penn State Harrisburg and Iowa State University

Abstract:

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billing fraud; enforcement; exclusions; healthcare; medicaid

Other Papers (1)

Total Downloads: 119
1.

The Influence of Ownership and Regulatory Scrutiny on Earnings Management in U. S. Hospitals

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 57 Posted: 04 May 2016 Last Revised: 16 Aug 2016
Melvin A. Lamboy-Ruiz, James N. Cannon and Olena V. Watanabe
Iowa State University, Utah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 119 (302,549)

Abstract:

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earnings management, regulatory scrutiny, nonprofit organizations, hospitals