Betriebswirtschaftliche Forschung und Praxis 66(2).
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Abstract: Political parties receive government grants based on their accountability reports provided by the parties themselves. Despite the duty to enforce auditing, a noticeable high amount of fraud within these reports has been detected. In the past years Benford's Law has gained popularity as a digit test to uncover fraud in datasets. Deviations from the expected Benford distribution are possible indicators for manipulations. Consequently, the accountability reports of 15 political parties from 1995 to 2010 have been collected and analyzed. The political party with the highest deviation from Benfords Law are "Graue Panther". The result is remark able as "Graue Panther" were convicted of data manipulation in reality. Therefore, we regard our findings as evidence for the efficiency of the Benford test.
Bibtex:
@article{,
author = {Rauch, Bernhard and Goettsche, Max and Braehler, Gernot and Geidel, Felix and Pietras, Thomas},
year = {2014},
month = {03},
pages = {},
title = {Assessing the Accountability Reports of Political Parties in Germany using Benford's Law},
volume = {66},
journal = {Betriebswirtschaftliche Forschung und Praxis}
}
Reference Type: Journal Article
Subject Area(s): Political Science, Social Sciences