Regulatory Audit Innovations in Action: Insights from the Healthcare Industry

Abstract

SUMMARY Prior accounting research in the healthcare field has paid little attention to how regulatory auditing innovations, such as artificial intelligence (AI) algorithms, can influence audit outcomes. Although these innovations may improve efficiency, they may have other consequences. This article summarizes the findings of a field study by Akinyele, Baudot, Koreff, and Sutton (2025), who examined the use of an AI-based auditing tool in the United States healthcare sector. The authors found that the use of this tool can generate debates about the legitimacy of health provider claims, especially when auditors rely heavily on algorithmic decisions. When paired with an incentive-based contract, these tools may be implicated in decision-making process, and even limit healthcare options. This research underscores the importance of balancing technological auditing innovations with professional judgment to ensure effective oversight and service delivery in the healthcare sector. JEL Classifications: M41; M42; M48.

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