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Nigrini, MJ and Wood, W (1995)

Assessing the integrity of tabulated demographic data

Unpublished manuscript - Univ. Cincinnati and St. Mary’s University.

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Abstract: This study offers users and preparers of tabulated demographic data a set of digital frequency techniques to assess data integrity. The hypothesis of the study was that authentic tabulated demographic data and carefully formulated estimates would conform to Benford's Law. Benford's Law gives the expected frequencies of the digits in tabulated data. The county populations of the 1990 census were subjected to numerous digital frequency tests to check for abnormalities, irregularities, rounding, and number duplication. The 1991 and 1992 population estimates were also subjected to the same tests. The digital tests provided descriptive information over and above those commonly provided by statistical programs. The data sets all conformed closely to Benford's Law. the techniques could be used by government regulatory and statistical agencies, and the recipients of tabulated data to test for data authenticity.

@misc{, AUTHOR = {Nigrini, Mark J. and Wood, Wallace R.}, TITLE = {Assessing the integrity of tabulated demographic data}, YEAR = {1995}, NOTE = {unpublished manuscript}, }

Reference Type: Other

Subject Area(s): Accounting