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Richter, R (2015)

Em busca de transparência: a Lei de Benford aplicada às despesas eleitorais

Monografia (Bacharelado em Ciências Econômicas)- Universidade de Brasília, Brasília.

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

Note - this is a foreign language paper: POR

Abstract: Brazilian candidates are required to disclose their campaign finances for the population. This thesis shows that this account statement, although open to the public, is not transparent. For this, Benford's Law, a mathematical law applied in audits to detect accounting fraud is used. This tool is introduced and applied to the election expenses of candidates for president in order to detect manipulations on data and raise the main problems of the accounts. We conclude that the election expenses of the candidates for president do not follow Benford's Law because of the way the accounts are provided and the lack of a stronger legislation.

@Thesis{, AUTHOR = {Rafael Richter}, TITLE = {Em busca de transparência: a Lei de Benford aplicada às despesas eleitorais}, SCHOOL = {UNIVERSIDADE DE BRASÍLIA, Faculdade de Economia, Administração e Contabilidade Departamento de Economia}, YEAR = {2015}, URL = {}, }

Reference Type: Thesis

Subject Area(s): Accounting, Economics