Advances in Financial Planning and Forecasting 11, pp. 57-70.
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Abstract: This paper has discussed Benford's law, which explains that the leading (first or leftmost) digit in a series of natural numbers is not evenly distributed among the digits 1 to 9. The main purpose of this study actually seeks to explore a new methodological approach to datamining that can be of some real practical value; especially to the auditors and forensic accountants in detecting financial frauds.
Bibtex:
@article{,
title={Benford’s law and its application in financial fraud detection},
author={Kumar, Kuldeep and Bhattacharya, Sukanto},
journal={Advances in financial planning and forecasting},
volume={11},
pages={57--70},
year={2002}
}
Reference Type: Journal Article
Subject Area(s): Accounting