Masters Project, Istanbul Esenyurt University.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: TUR
Abstract: It looks like the above idea defies common sense. The financial books of a company drawn from a random number, each digit from 1 to 9 the first step in several looks when used as a number nine to have any chance. However, over the age of 60 when entering the accounting field according to a mathematical formula, specific numbers are more popular than others. Usually follows a mathematical law called Benford's law in accounting numbers. The result is so unpredictable that, as crooks and manipulators rule of law, they can't be successful in monitoring. With this information, a forensic accountant, a financial data, which can be found on the set of irregularities, anomalies, errors, or has the authority to detect fraud. The main purpose of this study was to evaluate the effectiveness of Benford's law as a tool for forensic accountants. Company A that is obtained from empirical research data, financial fraud investigations in the context of a significant difference between actual and expected frequencies of an error of law Bedford, was used to test the hypothesis that can be an indicator of fraud or irregularity. The effectiveness of the Benford Law was assessed according to the findings from the literature screening and empirical study. The results Benford's law analysis Benford's law since the numbers did not match, more research needs to be done that has shown that is effective in the identification of Target groups in the data set.
Bibtex:
@misc{,
author = {Kağan Demirdöven},
title = {Adli Muhasebeciler İçin Benford’un Hukukunun Etkinliğinin Bir Araştirma Araci Olarak Değerlendirilmesi [Evaluation of the Effectiveness of Benford's Law as a Research Tool for Forensic Accountants]},
year = {2019},
url = {https://www.academia.edu/41941652/ADLİ_MUHASEBECİLER_İÇİN_BENFORD_UN_HUKUKUNUN_ETKİNLİĞİNİN_BİR_ARAŞTIRMA_ARACI_OLARAK_DEĞERLENDİRİLMESİ?email_work_card=view-paper},
institution = {Istanbul Esenyurt University},
}
Reference Type: Thesis
Subject Area(s): Accounting