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Dimm, WC (2015)

Detecting Fraud Using Benford's Law

Criminal Justice, Summer2015, Vol. 30 Issue 2, pp. 67-68.

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

Abstract: The article illustrates how an observation made by astronomer Simon Newcomb over a century ago can be used to identify numbers that have been fabricated for fraudulent purposes. Topics discussed include his hypothesis of the probability distribution for the leading digit of naturally occurring numbers and physicist Frank Benford's analysis of numbers from 20 different sources that confirmed the expected probability distribution.

@article {, AUTHOR = {Dimm, William C.}, TITLE = {Detecting Fraud Using Benford's Law}, JOURNAL = {Criminal Justice}, YEAR = {2015}, VOLUME = {30}, NUMBER = {2}, PAGES = {67--68}, DOI = {}, URL = { criminal_justice_magazine/cj_summer2015.authcheckdam.pdf}, }

Reference Type: Journal Article

Subject Area(s): Accounting