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Guilherme, HF, Montenegro, JM and dos Santos, J (2003)

Uma aplicação da teoria das probabilidades na contabilometria: A Lei de Newcomb-Benford como uma Medida para Análise de Dados no Campo da Auditoria Contábil

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Abstract: The main goal of this paper is to develop a different methodological proposal to the Financial Audit Accounting fields from the traditional methodology that works in Brazil. In order to do that, it shows and proves that the Newcomb-Benford Law’s (1881,1938) is a powerful tool to help the Auditor in his work’s plan, Hill (1998), Pinkham (1961) and Raimi (1985). Moreover, an accountmetric model that was created by Nigrini (2000) which is based in the relation between the Newcomb-Benford Law’s and Hipotese Test (Z-Test and Chi-Square Test) in the context of the data observed, it is recovered and simplified. Finally, this paper shows through a case study for a company of Pernambuco State (Brazil) that the accountmetric model developed here is effective to the traditional and Digital Audit Fields.


Bibtex:
@inproceedings{, AUTHOR={Guilherme, Hipónio Fortes and Montenegro, João Maria and dos Santos, Josenildo}, TITLE={Uma aplicação da teoria das probabilidades na contabilometria: A Lei de Newcomb-Benford como uma Medida para Análise de Dados no Campo da Auditoria Contábil}, BOOKTITLE={Conference Proceedings?}, YEAR={2003}, }


Reference Type: Conference Paper

Subject Area(s): Accounting