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.

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...

Objectives. This paper aims to show that it's not always possible to detect fraud in sales volume with Benford's law. Data. I use video games hardwares sales volume, in Japan (from april 1989), in United-States, France, Germany and United-Kigngdom (from november 2000). Study Design. After a...

This paper aims to test Granovetter and Soong's (1986) article conclusions. I test the hypothesis of cyclicity or chaoticity of the sales of new or/and fashion goods. This test is realised on the weekly Game Boy sales in Japan from 1989 to 2005.

This meta-analysis is a critical comparison of three of quantitative synthesis. It applies some propositions of the Potsdam international consultation on meta-analysis, in the field of management control. Study design. After a traditional narrative review, three meta-analysis methodologies for...

The freight rail deregulation have been considered, for long time, as a factor of security and safety reduction. This article means to show that, for the moment, we can't consider french freight rail deregulation have a significative impact on security and safety. So, I look if it's possible...

Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory...

Ce papier vise à mettre en parallèle les résultats de trois études portant sur les déterminants de la complexité des systèmes de données comptables (SDC) des dirigeants de petites et moyennes entreprises (PME) français, tunisiens et syriens. Les différences de traitements statistiques...