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Bhattacharya, S, Kumar, K and Smarandache, F (2005)

Conditional probability of actually detecting a financial fraud – a neutrosophic extension to Benford’s law

International Journal of Applied Mathematics 17(1), 7-14.

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



Abstract: ABSTRACT: This study actually draws from and builds on an earlier paper (Kumar and Bhattacharya, 2002). Here we have basically added a neutrosophic dimension to the problem of determining the conditional probability that a financial fraud has been actually committed, given that no Type I error occurred while rejecting the null hypothesis H0: The observed first-digit frequencies approximate a Benford distribution; and accepting the alternative hypothesis H1: The observed first-digit frequencies do not approximate a Benford distribution. We have also suggested a conceptual model to implement such a neutrosophic fraud detection system


Bibtex:
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Reference Type: Journal Article

Subject Area(s): Accounting