Journal of Applied Statistics and Management 1, pp. 41-46.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: CHI
Abstract: According to Benford’s to Benford’s Law,the frequencies of signinficant digits in statistical data conform to a fixed pattern which will be changed by fraudulent activities.This paper introduces this law into auditing as a fraud detection tool.Compared to traditional analytical procedures,this method is based on detailed record data and depends less on auditors’ experience and knowledge and is easier to use.
Bibtex:
i@article {,
AUTHOR = {Zhu, Wen-ming and Wang, Hao and Chen We},
TITLE = {Research on Fraud Detection Method Based on Benford’s Law},
JOURNAL = {Journal of Applied Statistics and Management},
YEAR = {2007},
VOLUME = {1},
NUMBER = {},
PAGES = {41--46},
DOI = {},
URL = {http://en.oversea.cnki.net/kcms/detail/detail.aspx?QueryID=13&CurRec=8&dbCode=CJFD&filename=SLTJ200701007&dbname=CJFD2007},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Statistics