Journal of Forensic Accounting 7(2), pp. 495-512.
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Abstract: This paper uses analytical techniques based on Benford’s Law to determine whether there is evidence of yield data manipulation in crop insurance. Results of the analysis suggest that there is yield data manipulation for insured non-irrigated cotton yields in the southeastern U.S. We find that the harvested yield data reported in the crop insurance database tend to be understated by approximately 16%. The results of the study point to the potential usefulness of the analytic techniques based on Benford’s law with respect to allocation of investigative resources for fraud detection in crop insurance and other business applications.
Bibtex:
@article{,
title={Is there manipulation of self-reported yield data in crop insurance? An application of Benford's Law},
author={Rejesus, Roderick M. and Little, Bert B. and Jaramillo, Mauricio},
journal={Journal of Forensic Accounting},
volume={7},
number={2},
pages={495--512},
year={2006}
}
Reference Type: Journal Article
Subject Area(s): Accounting