Purpose - The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...

This study is a replication and adaptation of Jones and Hensher (2004) model in an emerging economy with the purpose of testing its eternal validity. It compares the logistic standard model's performance with the logistic mixed model to predict bankruptcy risk of Argentinean companies between...

Purpose: Cost behaviour literature is expanding its reach beyond developed economies; however, there is limited knowledge about its causes in emerging economies. This is an exploratory study of sticky costs behaviour determinants in Argentina, a country with periodic political and economic...

Purpose – The paper's aim is to test the usefulness of ratio analysis to predict bankruptcy in a period of stability of an emerging economy, such as the case of Argentina in the 1990s. Design/methodology/approach – Financial profiles of 22 bankrupt and healthy companies are examined and a...

This paper explains how management control systems (MCS) can be understood as made up of five distinct subsystems but why only three are relevant for joint ventures (JV). It explores the reasons that have been advanced in the academic literature to support the identification of each MCS...