(WP 17/03 Clave pdf) In this investigation, we focus on the individual characteristics of newly certified auditors who apply for their auditing licenses in anticipation of entering solo practice or a partnership in an auditing firm, comparing them to their counterparts who do not apply for such...

(WP 14/03 Clave pdf)High-dimensional contingency tables tend to be sparse and standard goodness-of-fit statistics such as X 2 cannot be used without pooling categories.As an improvement on arbitrary pooling, for goodness-of-fit of large 2 n contingency tables, we propose a class of quadratic...

(WP13/02 Clave pdf) The advent of the so-called ´Internet bubble´ has brought back the issue of rigorous versus relevant research: in fast-moving environments, academic research might be sometimes too slow or too afasted from reality to serve as a true decision instrument for companies....

In this paper we re-examine the measurement of entrepreneurial activity and provide a model-based approach at measure. The Global Entrepreneurship Monitor (GEM) project has been a key addition to our ability to measure and compare rates of entrepreneurial activity. But even though there is...

We provide a gentle overview of modeling choice data, with an emphasis on statistical models that allow treating both observed and unobserved effects due to the decision makers and choice options. We first consider the situation when decision makers express their preferences in the form of...

Este estudio se centra en el área de gobierno electrónico a nivel municipal. La investigación realizada ha tenido por objetivo la identificación del nivel de desarrollo de los servicios de gobierno electrónico en el entorno municipal en España. Los resultados muestran que la mayoría de...

The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of human accountability, identifies its...

Historical research has shown the influence of environmental contexts on the design and functioning of management accounting systems. In contrast to the relatively competitive settings that witnessed the emergence of cost systems in Anglo-American contexts, the focal settings featured inter alia...

(WP11/02 Clave pdf) This paper presents an empirical and statistical analysis identifies the key characteristics and opportunities of logistics in Venezuela. Among the key findings are conservative approaches to logistics in a protected market whose environment is changing faster than preferred...

This paper show that work on international market regulation has paid insufficient attention to the critical role played by domestic political and regulatory institutions. Existing literature emphasizes the role of market power, determined by market size, in analyzing international regulatory...