Proceedings of 29. Türkiye Maliye Sempozyumu- Sakarya Üniversitesi İİBF Maliye Bölümü, 16-20 Mayıs 2014 – Antalya, pp. 133-144.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: TUR
Abstract: Benford’s Law was discovered by an American astronomer S.Newcombe in 1881, then formulated and tested by a physicist F. Benford in 1938. Since then the digit analysis has being called as Benford’s Law. In 1972, H. Varian suggested that the law could be used to analyze socio-economic data, and then M.J. Nigrini has showed that the law could be used in fraud control in accounting and auditing. In this paper we analyzed vouchers and government statistics used in another academic research. Using first digit analysis we determined a fraud in vouchers, however there was no fundamental error on government statistics used in the research. Both examples have the tendency to logarithmic probability distribution as expected. The purpose of this paper is twofold. One is to introduce Benford’s empirical tool and the other is to show that the analytical technique can be used efficiently in public fraud analysis.
Bibtex:
@inproceedings{,
AUTHOR={Dündar, Uğur},
TITLE={Kamu Mali Denetiminde İstatistiksel Bir Yaklaşım: Benford Yasası [An Analytical Test for Public Auditing: Benford’s Law] },
BOOKTITLE={Proceedings of 29. Türkiye Maliye Sempozyumu- Sakarya Üniversitesi İİBF Maliye Bölümü},
ADDRESS={Antalya},
MONTH={May},
YEAR={2014},
PAGES = {133--144},
URL={http://www.maliyesempozyumu.org/wp-content/uploads/2017/10/Maliye_Sempozyumu_29_133_144.pdf},
}
Reference Type: Conference Paper
Subject Area(s): Accounting