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«ubukcu, S (2009)

Muhasebe Hilelerini Ortaya «ikarmada Benford Modeli'nin İlk İki Basamak Yaklaşimi İle Kullanilmasi [Using Benford Model in First Two Step Approach to Reveal Accounting Cheats]

World of Accounting Science 11(3), pp. 113-142.

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

Note - this is a foreign language paper: TUR



Abstract: In the face of current conditions, while the importance of accounting is increasing, accounting frauds are also diversifying and the number of them are increasing. In this context, the importance of the methods which are use for detecting accounting frauds are also increasing. Benford Model is one of the model that use for detecting accounting frauds. The aim of this paper is to examine the using of Benford's model by "first two digit" approach which has been already examined with "first digit" approach. According to this aim, after applying a Chi-square analyse on a hypothetical sample which is consist of cheque of payments, using of Benford's model by first two digit approach has been explained and the advantages of the model has been introduced.


Bibtex:
@article{, author = {Çubukcu, Sezen}, title = {MUHASEBE HİLELERİNİ ORTAYA ÇIKARMADA BENFORD MODELİ'NİN İLK İKİ BASAMAK YAKLAŞIMI İLE KULLANILMASI}, journal = {World of Accounting Science}, volume = {11}, number = {3}, year = {2009}, pages = {113--142}, }


Reference Type: Journal Article

Subject Area(s): Accounting