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Une analyse économique et expérimentale de la fraude à l'assurance et de l'audit

Abstract : This work provides an experimental approach to insurance fraud. We Study the links between the two main paradigms of the literature: the costly state verification and the costly state falsification.
Under costly verification, claims may be investigated at some cost by the insurer, via audit strategies. Audit can be deterministic or random. Under costly falsification, policyholders invest in private activities in order to increase the imperfection of audit. It is impossible for the insurer to detect fraud with certainty. We also have recourse to an experimental study to test theoretical predictions. Our experiments confirm that random audit dominates deterministic audit, and that insurance companies attempt to reduce (or even eliminate) fraud with a penalty imposed upon defrauders. These politic aims to alleviate the falsification magnitude and to compensate the bad quality of audit.
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Submitted on : Wednesday, March 14, 2007 - 12:13:11 PM
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  • HAL Id : tel-00136523, version 1



Sameh Borgi. Une analyse économique et expérimentale de la fraude à l'assurance et de l'audit. Economies et finances. Université Panthéon-Sorbonne - Paris I, 2006. Français. ⟨tel-00136523⟩



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