Anonymous (1998)

Numerology for accountants

Journal of Accountancy 186(5), 15

SUMMARY: According to Benford's Law, a 60-year-old formula making its way into the accounting field, some numbers really are more popular than others. A disruption in the pattern may reveal an inefficient process, an honest mistake or outright fraud. At least one firm, Ernst & Young LLP, is already applying it.

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