After reviewing the ex ante appeal of Benford's law to detect fraud, the known limitations are introduced. Then, an example states that this statistical tool could not allow to make out the presence of accounting fraud for fashion good sales.

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...

The reform of State accounting and the transition from cash accounting to general accounting based on established rights which provides a heritage view of the State constitutes an essential lever to consolidate the culture of evaluation of the public action. Indeed, the adoption of asset...

Despite the rapid growth in the number of ethical funds on the market, the question of why asset management companies create this type of financial product has remained unexplored. Thus, we examine the main factors behind the decision of asset management companies to launch ethical funds. Our...

To what extent can monetary and financial crises and cycles be explained through economic theories? This paper is aimed at highlighting why a reliance on economic theories may be necessary given certain flaws which have been revealed from the recent Financial Crisis. Namely, that economic and...

This paper is aimed at highlighting Posner and Hayek’s consensus on the importance of decentralization, as well as the significance of the incorporation of non-legal actors as tools for facilitating the efficient allocation of resources in common law. In addition to highlighting the consensus...

Abstract : Until this article published by the journal of French CPA, the regular computation of shareholding interests in consolidating financial accounts for large groups was to cut the financial link when there were reciprocal or circular participation. This article has radically changed the...

(VF)Dans le cadre de structures interorganisationnnelles non centrées, où aucun des acteurs ne dispose d’un réel pouvoir de contrôle, la construction d’un outil de mesure de la performance globale est un exercice délicat. Dans un tel contexte, il apparaît essentiel de s’appuyer sur...

Depuis 20 ans, la question de la gestion de l’État est au cœur des réformes de l’administration dans tous les pays de l’OCDE. À cet égard, l’introduction d’une culture du résultat et des dispositifs de contrôle de gestion qui l’accompagnent dans l’administration publique...