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Kumar, K and Bhattacharya, S (2003)

Benford’s law and its application in financial fraud detection

Advances in Financial Planning and Forecasting 11, pp. 57-70.

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Abstract: This paper has discussed Benford's law, which explains that the leading (first or leftmost) digit in a series of natural numbers is not evenly distributed among the digits 1 to 9. The main purpose of this study actually seeks to explore a new methodological approach to datamining that can be of some real practical value; especially to the auditors and forensic accountants in detecting financial frauds.

@article{, title={Benford’s law and its application in financial fraud detection}, author={Kumar, Kuldeep and Bhattacharya, Sukanto}, journal={Advances in financial planning and forecasting}, volume={11}, pages={57--70}, year={2002} }

Reference Type: Journal Article

Subject Area(s): Accounting