The objective of this paper is to provide the statistician with a method for the challenging task of deciding whether a given data set might have been invented in a fraudulent way or appearing authentic. This is done not by examining the numbers themselves, but surprisingly, rather by investigating the digital language utilized in writing those numbers! What letters are to words, digits are to numbers. The technique relies on Benford’s Law, a statistical law referring to the consistent and predictable relative proportions of digits occurring in typical real-life data, stating that low digits are much more frequent than high digits. The law is immensely useful as a tool to detect fraud, especially tax fraud, since cheaters inventing fake dat...
Benford's Low is the mathematical phenomena that states that the first digits or left most digi...
Benford Analysis is a statistical method used for detecting financial fraud. It compares the distrib...
Benford's Law is in certain situations, an important instrument to detect deliberate misrepresentati...
The objective of this paper is to provide the statistician with a method for the challenging task of...
*For data collection I would like to thank Regula Bieri (section III), Ben Jann (Experiments 1 and 3...
An important neef of corporations for internal audits is the ability to detect fraudulently reported...
International audienceAn important neef of corporations for internal audits is the ability to detect...
MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014“Some numbers really a...
Auditors are using the predictability of digit occurrence in recorded amounts as a tool to detect su...
An important neef of corporations for internal audits is the ability to detect fraudulently reported...
Integrity and trust in that integrity are fundamental to academic research. However, procedures for ...
The concept of Benford’s law, also known as the first-digit phenomenon, has been known to mathematic...
Newcomb in 1881 and Benford in 1938 independently introduced a phenomenon, that in randomly collecte...
Benford’s Law is a useful tool for detecting fraud in financial statements. In this paper we test th...
Benford’s law has been used by auditors to help reveal data manipulation not only in the context of ...
Benford's Low is the mathematical phenomena that states that the first digits or left most digi...
Benford Analysis is a statistical method used for detecting financial fraud. It compares the distrib...
Benford's Law is in certain situations, an important instrument to detect deliberate misrepresentati...
The objective of this paper is to provide the statistician with a method for the challenging task of...
*For data collection I would like to thank Regula Bieri (section III), Ben Jann (Experiments 1 and 3...
An important neef of corporations for internal audits is the ability to detect fraudulently reported...
International audienceAn important neef of corporations for internal audits is the ability to detect...
MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014“Some numbers really a...
Auditors are using the predictability of digit occurrence in recorded amounts as a tool to detect su...
An important neef of corporations for internal audits is the ability to detect fraudulently reported...
Integrity and trust in that integrity are fundamental to academic research. However, procedures for ...
The concept of Benford’s law, also known as the first-digit phenomenon, has been known to mathematic...
Newcomb in 1881 and Benford in 1938 independently introduced a phenomenon, that in randomly collecte...
Benford’s Law is a useful tool for detecting fraud in financial statements. In this paper we test th...
Benford’s law has been used by auditors to help reveal data manipulation not only in the context of ...
Benford's Low is the mathematical phenomena that states that the first digits or left most digi...
Benford Analysis is a statistical method used for detecting financial fraud. It compares the distrib...
Benford's Law is in certain situations, an important instrument to detect deliberate misrepresentati...