Revista Gestão Pública: Práticas e Desafios, Recife, v. III, n. 6, pp. 292-314.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: POR
Abstract: The objective of this research is to analyze contabilometric methods to determine compliance with Newcomb-Benford’s Law applied to accounting audit. It is emphasized that the determination of the deviation between the mean observed with expected average is not sufficient to assess compliance of the distribution, since the composition of the deviations can even nullify the effect of the distortions on the observed average. We conclude that the results of local tests are best suited to the planning of audits and tests as indicators work better overall management support for decision making.
Bibtex:
@article{
author = {José Isídio de Freitas Costa and Diogo Brandão Borborema Henriques and Sílvio de Barros Melo and Josenildo dos Santos},
title = {Análise de métodos contabilométricos para determinação de conformidade da Lei Newcomb-Benford aplicados à auditoria contábil. [An analysis of Benford’s law conformity contabilometric methods applied to audit accounting]},
journal = {Revista Gestão Pública: Práticas e Desafios},
volume = {III},
number = {6},
year = {2012},
pages = {292-314},
url = {https://periodicos.ufpe.br/revistas/gestaopublica/article/view/1139/882},
}
Reference Type: Journal Article
Subject Area(s): Accounting