Après avoir brièvement rappelé l'attrait a priori de la loi de Benford pour repérer les fraudes, les limites d'utilisation connues sont présentées. Un exemple atteste que cet outil statistique ne permet pas de détecter des fraudes comp- tables dans les ventes de biens de mode réalisées...

Cet article évalue la fiabilité des provisions comptables environnementales sur la base de deux critères : l'absence de manipulation et l'absence d'erreurs lors de leur comptabilisation. À l'instar des méthodes statistiques utilisables en audit pour détecter les fraudes comptables, des...

Using the best evidence synthesis method [Slavin, (1995)], we find out an accurate summary on the link between budgetary participation (BP) and managerial performance (MP). The use of selection criteria allowed to decrease the heterogeneity. Our results report the presence of the heterogeneity...

This study analyses the way a firm discloses jointly compulsory information and voluntary information following an environmental accident. The case studied is the oil company Total S.A. that suffered in succession the shipwreck of the oil tanker Erika in 1999 and the explosion of the AZF plant...

Cette méta-analyse se veut être une comparaison critique de trois méthodologies de synthèse quantitative. Elle permettra de mettre en application, en contrôle de gestion, certaines préconisations du forum international de Potsdam (1994) sur la méta-analyse. Conception de l'étude. Nous...

In this paper, we shed light on the selection of the benefi ciaries from the French competitiveness cluster policy which was launched in 2005 and extended to 2012. We disentangle the selection and self-selection eff ects, as emphasized in the theoretical literature on regional and industrial...

Will employment instability be the employment pattern tomorrow? Many studies support this view which is first discussed on the basis of various statistical studies already carried out. A general trend of employment instability is not proved to be true by statistical data. These data show that...

Analyse de l'accaparation d'actifs (asset grabbing) lors des privatisations, sur les marchés financiers et dans le "shadow banking"par des oligarques comme émergence d'une économie où le "gagnant rafle tout" (winner take all) formant un secteur "cupidaliste". Son apparition dans l'économie...

In 1998 the Fifty-first World Health Assembly passed the "health-for-all policy for the twenty-first century". During this assembly the Member States of the World Health Organization (WHO) reaffirmed their commitment to the principle that "the enjoyment of the highest attainable standard of...

A government agency delegates to a provider (hospital, medical gatekeeper, school, social worker) the decision to supply a service or treatment to individual recipients. The agency does not perfectly know the distribution of individual treatment costs in the population. The single-crossing...