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Guha, D, Mahapatra, PK, Misra, RP and Singh, Y (2020)

Exploring the Applicability of Benford’s Law in Data Quality Management

Unpublished manuscript.

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

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Abstract: Data quality has become the concerns of both the Data Managers and the Data Users: the former is inclined to deliver the data with a quality standard to the satisfaction of the latter. Ensuring quality to a standard is quite a huge task for the Data Managers in the scenario of growing apathy of the respondents in the field and dearth of efficient investigators. As such, there has always been a search for an effective tool for quick diagnosis of the data quality. Benford’s Law has already proved to be a handy tool to the auditors for fraud detection in the West. Whether it will work for the Indian data-sets has been investigated with a few data-sets and it has proved to be effective in Indian data-sets as well. The examination of a few more data- sets could not be attempted due to paucity of time and resources; but whatever has been attempted ensures that Benford’s law can be effectively used in assessing the data quality of Indian data-sets also. This study revealed that some Indian data-sets have nicely conformed to Benford’s Law within the ambit of statistical significance tests ( provided by Chi-Square test of goodness of fit); where they failed to conform to the law under such statistical conditions , one can really suspect the quality of data from the perspective of this law and further investigation as to the cause of divergence may be ensued.

@misc{, author = {D.Guha and P.K.Mahapatra and R.P. Misra and Yogendra Singh}, year = {2020}, title = {Exploring the Applicability of Benford’s Law in Data Quality Management}, url = {}, }

Reference Type: Other

Subject Area(s): Accounting, Computer Science