Abstract: Is Benford’s law a good instrument to detect fraud in reports of statistical and scientific data? For a valid test the probability of “false positives ” and “false negatives ” has to be low. However, it is very doubtful whether the Benford distribution is an appropriate tool to discriminate between manipulated and non-manipulated estimates. Further research should focus more on the validity of the test and test results should be interpreted more carefully
Benford’s law has been used by auditors to help reveal data manipulation not only in the context of ...
In this chapter the contemporary generally accepted theoretical analysis and assumptions regarding t...
International audienceAn important neef of corporations for internal audits is the ability to detect...
Is Benford's law a good instrument to detect fraud in reports of statistical and scientific data? Fo...
Integrity and trust in that integrity are fundamental to academic research. However, procedures for ...
*For data collection I would like to thank Regula Bieri (section III), Ben Jann (Experiments 1 and 3...
Scientific research fraud can impact patient care, divert research resources, influence health care ...
Benford’s law has been used by auditors to help reveal data manipulation not only in the context of ...
Corporate scandals and failures due to fraud have resulted in significant financial losses to share...
The objectives of this research is to find the answers of whether Benford’s Law can be effectively u...
Benford's Law is used to test for data irregularities. While novel, there are two weaknesses in the ...
In recent years, many articles have promoted uses for “Benford’s Law, ” claimed to identify a nearly...
Benford's law defines a probability distribution for patterns of significant digits in real numbers....
Benford’s law is frequently used to evaluate the likihood that data is misrepresentative. Typically ...
In recent years, many articles have promoted uses for “Benford’s Law,” claimed to identify a nearly ...
Benford’s law has been used by auditors to help reveal data manipulation not only in the context of ...
In this chapter the contemporary generally accepted theoretical analysis and assumptions regarding t...
International audienceAn important neef of corporations for internal audits is the ability to detect...
Is Benford's law a good instrument to detect fraud in reports of statistical and scientific data? Fo...
Integrity and trust in that integrity are fundamental to academic research. However, procedures for ...
*For data collection I would like to thank Regula Bieri (section III), Ben Jann (Experiments 1 and 3...
Scientific research fraud can impact patient care, divert research resources, influence health care ...
Benford’s law has been used by auditors to help reveal data manipulation not only in the context of ...
Corporate scandals and failures due to fraud have resulted in significant financial losses to share...
The objectives of this research is to find the answers of whether Benford’s Law can be effectively u...
Benford's Law is used to test for data irregularities. While novel, there are two weaknesses in the ...
In recent years, many articles have promoted uses for “Benford’s Law, ” claimed to identify a nearly...
Benford's law defines a probability distribution for patterns of significant digits in real numbers....
Benford’s law is frequently used to evaluate the likihood that data is misrepresentative. Typically ...
In recent years, many articles have promoted uses for “Benford’s Law,” claimed to identify a nearly ...
Benford’s law has been used by auditors to help reveal data manipulation not only in the context of ...
In this chapter the contemporary generally accepted theoretical analysis and assumptions regarding t...
International audienceAn important neef of corporations for internal audits is the ability to detect...