Journal of Mathematical Sciences: Advances and Applications, 32, pp. 1-16.

**ISSN/ISBN:** 0974-5750
**DOI:** Not available at this time.

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**Abstract:** Benford’s law gives expected patterns of the digits in numerical data. It can be used as a tool to detect outliers, for example, as a test for the authenticity and reliability of transaction level accounting data. Based on Benford’s law tests for first two digits, first three digits, last digits, last digit, last two digits have been
derived as an additional analytical tool. Benford’s law is known as a ‘first digit law’, ‘digit analysis’ or ‘Benford-Newcomb phenomenon’. Leading first digits we can treat as division of interval [1; 10) in 9 intervals; leading first two digits we can treat as division of interval [10; 100) in 90 intervals. In this text, we elaborate case when intervals are divided in arbitrarily chosen number n > 1 of subintervals. For such case analytical form for expectation and variance are developed. Special interest is in case when n → +∞.

**Bibtex:**

```
@article {,
AUTHOR = {Jasak, Zoran},
TITLE = {Benford's Law and Arithmetic Sequences},
JOURNAL = {Journal of Mathematical Sciences: Advances and Applications},
YEAR = {2015},
VOLUME = {32},
PAGES = {1--16},
ISSN = {0974-5750},
URL = {http://scientificadvancespublishers.com/journal_mathematical_sciences_advances_applications.html},
}
```

**Reference Type:** Journal Article

**Subject Area(s):** Probability Theory