Steuer und Wirtschaft 98(3), pp. 232–246.
ISSN/ISBN: Not available at this time. DOI: 10.9785/stuw-2021-980308
Note - this is a foreign language paper: GER
Abstract: Estimates suggest that accounting fraud and balance sheet manipulation cause considerable tax deficits to the taxpayer every year. This is particularly evident in cash-intensive sectors such as the catering industry. Digital digit analysis, based on the so-called Benford distribution, is one of different methods to obtain indications of possible manipulation of revenue data. In this article, this method (as it is also used in tax audits, among other things) is examined on the basis of real revenue data from the catering sector. Insofar as the digit analysis merely identifies suspicious facts for the determination of subsequent audit procedures, this method is certainly justified, but it should be warned against an exaggeration of Benford's Law and a frivolous, automatic application. There is still a need for deeper research into the underlying theoretical considerations, especially since the method is certainly used in testing practice.
Bibtex:
@article{,
url = {https://doi.org/10.9785/stuw-2021-980308},
title = {Das Benfordsche Gesetz als Werkzeug zur Aufdeckung von Umsatzmanipulationen in der Gastronomie?},
author = {Thomas Pitz and Ralf Klapdor and Wolf Gardian and Uwe Haseleu},
pages = {232--246},
volume = {98},
number = {3},
journal = {Steuer und Wirtschaft - StuW},
doi = {10.9785/stuw-2021-980308},
year = {2021},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Economics