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Rejesus, RM, Little, BB and Jamarillo, M (2006)

Is there Manipulation of Self-Reported Yield Data in Crop Insurance? An Application of Benfordís Law

Journal of Forensic Accounting 7(2), 495-512.

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

Abstract: ABSTRACT: This paper uses analytical techniques based on Benfordís Law to determine whether there is evidence of yield data manipulation in crop insurance. Results of the analysis suggest that there is yield data manipulation for insured non-irrigated cotton yields in the southeastern U.S. We find that the harvested yield data reported in the crop insurance database tend to be understated by approximately 16%. The results of the study point to the potential usefulness of the analytic techniques based on Benfordís law with respect to allocation of investigative resources for fraud detection in crop insurance and other business applications

Not available at this time.

Reference Type: Journal Article

Subject Area(s): Accounting