Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, CĠEP Özel Sayısı, pp. 128-139.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: TUR
Abstract: Although manipulative financial reporting is met slightly among manipulative methods, it is the most harmful one. Technological developments provide administrative and functional amenities to the companies on the other hand it makes difficult to controlling complicated processes. The developments of information technologies in determining and preventing manipulation increase the importance of digital analyze. Benford Law is a mathematical rule which foresees encountering possibilities of the numbers’ first digits in specific digits of each number. Benford Law provides simple and effective tool for audits in determining possible failures, potential manipulations or other irregularities in accounting data subject to the audit. In this study, Benford Law is applied to storage data of a public social facility and the consequences are aimed to determine the suitability to Benford Law. The data are subjected to first digit test which is one of the numerical analyze.
Bibtex:
@article{,
author = {Hakan Özçeli̇k and Süleyman Bayrakcioğlu},
title = {Hileli Finansal Raporlama Tespitinde Benford Yasası: Perakende Sektöründe Bir Uygulama},
year = {2016},
journal = {Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü Dergisi},
volume = {CĠEP Özel Sayısı},
pages = {128--139},
}
}
Reference Type: Journal Article
Subject Area(s): Accounting