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Costa, JI, Travassos, SK and dos Santos, J (2013)

Application of Newcomb-Benford Law in accounting audit: A bibliometric analysis in the period from 1988 to 2011

10th International Conference on Information Systems and Technology Management - CONTECSI June, 12 to 14, 2013 - São Paulo, Brazil, pp. 16-30.

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

Note - this is a foreign language paper: POR



Abstract: This study investigated the state of scientific knowledge on the application of the Law of Newcomb-Benford (NB-Law) to the accounting audit, conjugated to a bibliometric analysis of publications from 1988 to 2011. This research is justified with a view to form a theoretical construct on the topic, as well as the identification of analysis models which can be applied by Courts of Accounts. The research methodology is bibliographic, since it was used a bibliometric analysis in the evaluation of scientific knowledge, under the quantitatively and qualitatively approach, in relation to the 45 scientific production used in this research. The results allowed us to know the applications of greatest interest, as well as to determine the period of greatest scientific production (from 2002 to 2006). It was observed in a global scenario that Brazil is the second country with the highest number of publications, 10 in the total, just below that of the United States, leading with 22 publications. The most active journals were the Journal of Forensic Accounting and Accounting & Finance Magazine respectively. It can be concluded according to the evolutionary analysis of publications and based on the authors' opinion that the construction of knowledge related to the application of NB-Law to the accounting audit outlines as an applicable and effective tool in detecting significant deviations related to the occurrence of frauds.


Bibtex:
@inproceedings{, title={Application of Newcomb-Benford Law in accounting audit: A bibliometric analysis in the period from 1988 to 2011}, author={José Isidio de Freitas Costa and Silvana Karina de Melo Travassos and Josenildo dos Santos} booktitle={Proceedings of 10th International Conference on Information Systems and Technology Management}, year={2013}, pages={16-30}, URL={http://www.infoteca.inf.br/contecsi/smarty/templates/arquivos_template/ upload_arquivos/acervo/docs/PDFs/002.pdf}, }


Reference Type: Conference Paper

Subject Area(s): Accounting