Abstract
ABSTRACT The potentially high payoffs from nursing home fraud continues to be a temptation for those associated with nursing homes. In Blythe and Goodpasture [2], some of the more egregious examples of Medicare fraud were in the nursing home environment. Accordingly, the objectives of this study are to: (1) analyze forty of the most significant appellate cases of nursing home fraud that were decided by the eleven circuits of the United States Court of Appeals during the past forty years; (2) determine the crimes for which nursing home fraudsters are most often prosecuted; (3) identify which types of persons and organizations most commonly engage in nursing home fraud; (4) ascertain the most prevalent types of nursing home fraud schemes; (5) determine the sentences ordinarily meted out to those convicted of nursing home fraud; and (6) consider some important accounting and auditing issues pertaining to nursing home fraud.
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