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 ...

The paper shed the light in analyzing the efficiency of Peruvian Government Financial Support in comparison with some countries in the Latin American Region and worldwide. The Covid 19 Pandemic enforced governments to apply ...

This study attempts to uncover the institutional determinants of female entrepreneurship in a set of eight Latin American countries. Following the institutional system classification in the literature, we grouped the set ...

The interest and appreciation of the differences in cultural values between sub groups within countries is becoming relevant for Latin America due to rising urbanization, social tension and the effects of foreign investments ...

This study deals with Latin American culture from the perspective of history and as an essential theme to understand the complexity of the problem of underdevelopment. It examines what is meant by culture, traces the history ...

This study aims to analyze the different segments of urban tourism demand. The data were collected in Mexico City, Lima, Buenos Aires, and Bogota, and a K-means clustering method was used to find the segments. The results ...

Researchers’ interest in the learning process at university context, and in its evaluation, has increased in recent years. Great deals of papers have studied this process and the role that learning strategies play in it ...

Different bodies of literature emphasise the separate impact of the manufacturing sector and scientific capacity for competitiveness in developing countries. Scientific knowledge can increase productivity and promote ...