Auditor Journal for Theory and Practice, Revisor, Godina XV - br. 59 - septembar.
ISSN/ISBN: 1450-7005 DOI: Not available at this time.
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Abstract: The article presents the use of Benford’s law to detect po- tential fraud, errors and other irregularities in the finance data sets. Authors take into account twelve different financial cases in order to identify the areas that require detailed analysis. Results have been discussed in details, including graphs and available statistics as well as created for the research purpose. The article contains the essence of Benford’s law, description of the sets that follow mentioned law, statistical tests and measures of compliance two distributions. In the last part of the paper authors focused on presenting areas where Benford’s law can be used as a diagnostic tool in detecting anomalies in a sequence of numbers.
Bibtex:
@article{,
author = {Tadeusz Grabi{\n}ski and Marzena Farbaniec and Bart{\l}omiej Zab{\l}ocki and Wac{\l}aw Zajac},
title = {Application of the First Digit Law in Credibility Evaluation of the Financial-Accounting Data Based on Particular Cases},
url = {http://benford.pl/documents/revizor.pdf},
year = {2012},
month = {September},
journal = {Auditor Journal for Theory and Practice},
}
Reference Type: Journal Article
Subject Area(s): Accounting