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...

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...

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...

By using the best evidence synthesis (Slavin, 1995), we want to find out an accurate synthesis on the budgetary participation -BP- and managerial performance-PM- link. The use of criteria of selection has allowed to decrease the heterogeneity. The results explain the presence of the...

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.

Purpose: This paper highlights the emergency budgetary measures taken by the French government in response to the COVID-19 pandemic health crisis and identifies some of the key political, economic, social and environmental factors and consequences associated with those measures....