Busta, B and Sundheim, R (1992)

Detecting manipulated tax returns with the use of Benford's Law

Center for Business Research Working Paper W95-106-94, St. Cloud State University, Minnesota.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.

---

• For online information, click here.

---

Abstract: [T]he purpose of this paper is to determine if tax returns which contain manufactured numbers (manipulated tax returns) deviate more from Benford's law, than tax returns which do not contain manufactured numbers (non-manipulated tax returns).

---

Bibtex:
@techReport{, AUTHOR = {Bruce Busta and Richard Sundheim}, TITLE = {Detecting manipulated tax returns with the use of Benford's Law}, INSTITUTION = {St. Cloud State University}, YEAR = {1992}, TYPE = {Center for Business Research Working Paper }, NUMBER = {W95-106-94}, ADDRESS = {Minnesota}, }

---

Reference Type: Technical Report

Subject Area(s): Accounting

---