Data analytics (AB) use in healthcare fraud audits

Abstract

This study explores how government-adopted audit data analytic tools promote the abuse of power by auditors enabling politically sensitive processes that encourage industry-wide normalization of behavior. In an audit setting, we investigate how a governmental organization enables algorithmic decision-making to alter power relationships to effect organizational and industry-wide change. While prior research has identified discriminatory threats emanating from the deployment of algorithmic decision-making, the effects of algorithmic decision-making on inherently imbalanced power relationships have received scant attention. Our results provide empirical evidence of how systemic and episodic pow..