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Uyar, A and Uzuner, MT (2014)

Benford Yasasinin Sermaye Piyasasinda Faaliyet Gosteren Araci Kurumlarin Konsolide Bilancolarina Uygulanmasi

Trakya University Journal of Social Science Vol. 16 Issue 1, pp. 95-106.

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

Note - this is a foreign language paper: TUR



Abstract: In this study, the types and the reasons of fraud in the balance sheets of brokerage houses has been summarized, generic information about Benford's law and χ goodness of fit test has been given and the application of Benford's law for financial auditing has been explained. Then Benford's law has been applied on the consolidated balance sheets of the brokerage sector which is published at 31 March 2012 on their web site and checked if they contain fraudulent decleration or not. In this paper, findings have shown that H0 hypothesis is acceptable with 5% error margin.


Bibtex:
@article{, title={BENFORD YASASININ SERMAYE P{\.I}YASASINDA FAAL{\.I}YET G{\"O}STEREN ARACI KURUMLARIN KONSOL{\.I}DE B{\.I}LAN{\c{C}}OLARINA UYGULANMASI.}, author={UYAR, Ayd{\i}n and UZUNER, Mustafa Talha}, journal={Trakya University Journal of Social Science}, volume={16}, number={1}, year={2014}, }


Reference Type: Journal Article

Subject Area(s): Accounting, Economics