Chapter 9 in Challenges and Opportunities of Corporate Governance Transformation in the Digital Era, Maria Igorevna Nikishova (ed.), IGI Global.
ISSN/ISBN: 9781799820116 DOI: 10.4018/978-1-7998-2011-6.ch009
Abstract: In order to detect evidence of fraud effectively, it is essential for the auditor to be aware of new and differentiated methods. Thus, the auditor can identify and assess the risks of material misstatement so that auditing is as reliable as possible. In this sense, the relevance of the application of the Benford’s Law arises in order to demonstrate that the identification of situations of greater risk of fraud is appropriate in auditing. The objective of this study is to analyze the behavior of 27,058 Portuguese companies.
Bibtex:
@inbook{,
booktitle = {Challenges and Opportunities of Corporate Governance Transformation in the Digital Era},
issn = {2327-3429},
pages = {175--191},
publisher = {IGI Global},
editor = {Mikhail Yevgenievich Kuznetsov and Maria Igorevna},
isbn = {9781799820116},
title = {Benford's Law for Fraud Detection},
author = {Nunes, Adriana and Inácio, Helena and Marques, Rui Pedro Figueiredo},
doi = {10.4018/978-1-7998-2011-6.ch009},
}
Reference Type: Book Chapter
Subject Area(s): Accounting