International Journal of Applied Mathematics 17(1), pp. 7-14.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: This study actually draws from and builds on an earlier paper (Kumar and Bhattacharya, 2002). Here we have basically added a neutrosophic dimension to the problem of determining the conditional probability that a financial fraud has been actually committed, given that no Type I error occurred while rejecting the null hypothesis H0: The observed first-digit frequencies approximate a Benford distribution; and accepting the alternative hypothesis H1: The observed first-digit frequencies do not approximate a Benford distribution. We have also suggested a conceptual model to implement such a neutrosophic fraud detection system.
Bibtex:
@ARTICLE{,
author = {{Bhattacharya}, Sukanto and {Kumar}, Kuldeep and {Smarandache}, Florentin},
title = {Conditional probability of actually detecting a financial fraud - a neutrosophic extension to Benford's law},
journal = {International Journal of Applied Mathematics},
volume = {17},
number = {1},
year = 2005,
pages = {7--14},
}
Reference Type: Journal Article
Subject Area(s): Accounting