Challenges of Benford’s Law goodness-of-fit testing in discovering the distribution of first digits: comparison of two industries (CROSBI ID 681735)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Dumičić, Ksenija ; Cunjak Mataković, Ivana
engleski
Challenges of Benford’s Law goodness-of-fit testing in discovering the distribution of first digits: comparison of two industries
Benford’s Law is a logarithmic distribution that gives the expected patterns of digits in numerical data. Digital analysis based on Benford’s Law is used by auditors and forensic accountants to detect anomalies in financial reports. This paper describes the first digit law that predicts the appearance of expected data as to respect Benford’s distributions. The aim of this paper was to test whether the financial statements from selected companies of two industries from Croatia comply with Benford’s Law of first digit. The paper demonstrates the difference in performance of two compared industries’ results.
Benford’s Law ; first digit distribution ; audit risk ; fraud detection ; financial statements ; significance level ; Croatia
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Podaci o prilogu
290-295.
2019.
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objavljeno
978-961-6165-55-6
Podaci o matičnoj publikaciji
Proceedings of the 15th International Symposium on Operational Research SOR'19
Zadnik Stirn, Lidija ; Kljajić Borštnar, Mirjana ; Žerovnik, Janez ; Drobne, Samo ; Povh, Janez
Ljubljana: Slovensko društvo informatika
Podaci o skupu
15th International Symposium on Operations Research in Slovenia (SOR '19)
predavanje
25.09.2019-27.09.2019
Bled, Slovenija