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Is There Manipulation of Self-Reported Yield Data in Crop Insurance?

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Is There Manipulation of Self-Reported Yield Data in Crop Insurance?

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An Application of Benford’s Law. R.M. Rejesus, B.B. Little, and M. Jaramillo This paper uses analytical techniques based on Benford’s Law to determine whether there is evidence of yield data manipulation in crop insurance. Results suggest that there is yield data manipulation for insured non-irrigated cotton yields in the southeastern U.S. • Employee Purchase Cards: Use, Control and Detection of Fraud T.E. Vermeer and H.A. Maguire A comprehensive overview of purchasing cards, including a description of purchasing card system administration, controls for detection and deterrence of purchasing card fraud, best practices for audits of purchasing card systems, and typical patterns of purchasing card fraud. • Student Case: Noreen Naive and the Case of the Baffled Business Owner – A Grader-Friendly, Financial Statement Analysis Case S. Bee and D. Hayes A case exercise which encourages students to maintain a skeptical attitude as they utilize various analytical methods to perform financial st

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