Revue Française de Comptabilité n°431, pp. 24-27.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: FRE
Abstract: After reviewing the ex ante appeal of Benford's law to detect fraud in audit, the known limitations are introduced. then, an example states that this statistical tool did not permit to make out hte prensence of accounting fraud for fashion good sales.
Bibtex:
@article {,
AUTHOR = {Adrien Bonache and Karen Moris and Jonathan Maurice},
TITLE = {Détection de fraudes et loi de Benford: Quelques risques associés [Fraud detection and Benford’s law: some linked risks]},
JOURNAL = {Revue Française de Comptabilité},
VOLUME = {431},
YEAR = {2010},
URL = {http://mpra.ub.uni-muenchen.de/24079/2/MPRA_paper_24079.pdf},
ARXIVPREFIX = {Munich Personal RePEc Archive},
EPRINT = {Paper No. 24079},
}
Reference Type: Journal Article
Subject Area(s): Accounting