View Complete Reference

Jordan, CE and Clark, SJ (2011)

Detecting Cosmetic Earnings Management Using Benfordís Law

The CPA Journal 81 (2), pp. 32Ė37.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.



Abstract: The article discusses the use of General Electric physicist Frank Benford's Benford's Law in detecting cosmetic earnings management (CEM) in companies. The definition of CEM is given and the method for testing the presence of CEM is described. Articles documenting the use of Benford's law in detecting fraudulent behavior are cited such as "Computer Assisted Techniques for Fraud Detection," by David Coderre and Paul Warner, published in "The CPA Journal."


Bibtex:
@article {, AUTHOR = {Charles E. Jordan and Stanley J. Clark}, TITLE = {Detecting Cosmetic Earnings Management Using Benfordís Law}, JOURNAL = {The CPA Journal}, YEAR = {2011}, VOLUME = {81}, NUMBER = {2}, PAGES = {21--37}, MONTH = {February}, URL = {http://connection.ebscohost.com/c/articles/59756815/detecting-cosmetic-earnings-management-using-benfords-law}, }


Reference Type: Journal Article

Subject Area(s): Accounting