Masters thesis, Universidade Metodista de Piracicaba, Brasil.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: POR
Abstract: This essay presents, by means of a case study, the applicability of the Law of the Anomalous Numbers, or as it is known today, the Newcomb-Benford Law, in the process of control of the financial activities and demonstrations in the organizations. The applicability was identified and completed in two ways: (i) by the means of a graphic analysis of the data frequency observed in comparison to the rules determined by the Newcomb-Benford law and (ii) by checking the accuracy and reliability of the results, based off the contabilometric model, proposed by Santos et al. (2005) and Nigrini (2000). The study was developed by the means of an exploratory bibliographic review and it discusses not only the existing ways to apply the Newcomb-Benford Law, but its application in controls, accounting, audit, financial demonstrations and contabiliometry. The model was applied in the financial demonstrations of a company on the data of the patrimonial swinging of the quarters of 2004 to the first quarter of 2007, where the adherence was verified to the beginnings of the law, allowing to conclude the validity of Lei Newcomb-Benford's application in the financial demonstrations of the companies. The relevance of this study is based on the attained results, in which the procedures for the built of the proposed contabiliometric model are presented, and which offers an in-depth follow up in the control of the economical and financial results achieved by the organizations, allowing their managers to locate problems and results distortions that are in conflict with their pre-established plans and deadlines.
Bibtex:
@thesis{,
author = {Carlos Eduardo Francischetti},
year = {2007},
title = {Aplicação da lei dos números anômalos ou Lei de Newcomb- Benford para o controle das demonstrações financeiras das organizações [Application of the law of anomalous numbers or the Newcomb-Benford Act to control the financial statements of organizations]},
institution = {Universidade Metodista de Piracicaba, Brasil},
url = {http://iepapp.unimep.br/biblioteca_digital/pdfs/2006/CYYCKXQDWKIK.pdf},
}
Reference Type: Thesis
Subject Area(s): Accounting