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Keywords: Cluster analysis
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Journal Articles
Do perfectionism types matter? Auditors' ability to detect fraud and the moderating role of time budget pressure: evidence from Egypt
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (3): 1637–1657.
Published: 28 May 2024
... study in a within-subjects quasi-experimental design. Based on Almost Perfect Scale-Revised (APS-R), perfectionism traits were categorized using cluster analysis into adaptive, maladaptive, and non-perfectionism. Auditors from Egyptian firms performed fraud-related tasks with TBP manipulated...
Journal Articles
An empirical examination of financial performance and distress profiles during COVID-19: the case of fishery and food production firms in Vietnam
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (3): 1658–1679.
Published: 27 May 2024
... to transform financial statements with the CoDa method, and the analysis steps for compositional cluster analysis of financial statement data. More detail about the CoDa method is provided in Appendix 1 . Compositions are arrays of D positive figures, called parts, whose values...
