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Amouzegar, M and Moshirvaziri, K (2018)

Information Security and Benford’s Law

Posted on Decision Sciences Institute blog May 3; last accessed October 11, 2019.

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

Abstract: Falsified numbers in tax returns, invoice payment records, expense account claims, and many other settings often display patterns that aren’t present in legitimate records. In fact, there is a certain pattern in the way a large group (list) of numbers behave that may be somewhat counter intuitive. One would expect that the ten digits occur with equal frequency. In fact, why would one digit be favored over another? Yet, it has been shown in many situations (both naturally occurring or human generated) the first digits of numbers in a dataset (e.g., legitimate records) often follow a distribution similar to the table below.

@misc{, AUTHOR = {Mahyar A. Amouzegar and Khosrow Moshirvaziri}, TITLE = {Information Security and Benford’s Law}, HOWPUBLISHED = {\url{}}, YEAR = {2018}, MONTH = {May}, NOTE = {last accessed Oct 11, 2019}, }

Reference Type: Blog

Subject Area(s): Accounting, Computer Science