Quality Engineering Volume 19(4), pp. 281-297.
ISSN/ISBN: Not available at this time. DOI: 10.1080/08982110701633721
Abstract: The use of Benford's digital law for data conformance testing has recently received growing interest, particularly in business auditing. A closer examination shows that the currently propagated approaches are questionable: i) The theoretical foundations consist in asymptotic laws and approximation theorems which give no constructive guidelines for industrial application. ii) The statistical methods used are not well-matched to the asymptotic and approximative character of Benford's law. Starting from a close analysis of these aspects, the paper suggests an approach to more appropriate statistical methodology for digital analysis.
Bibtex:
@article{,
author = { Rainer G{\"o}b },
title = {Data Conformance Testing by Digital Analysis - A Critical Review and an Approach to More Appropriate Testing},
journal = {Quality Engineering},
volume = {19},
number = {4},
pages = {281--297},
year = {2007},
doi = {10.1080/08982110701633721},
url = {http://www.tandfonline.com/doi/abs/10.1080/08982110701633721},
}
Reference Type: Journal Article
Subject Area(s): Statistics