Computer assisted analytical procedures using Benford's Law

Journal of Accounting Education

Volumn 18, Issue 2, 2000, Pages 127-146

  Drake, Philip D ^a   Nigrini, Mark J ^b  

^a World Business ^*  (United States)

^b SOUTHERN METHODIST UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0034147786     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0748-5751(00)00008-7     Document Type: Article

References (8)

1. American Institute of Certified Public Accountants. (1983). Audit risk and materiality in conducting an audit. Statement on Auditing Standards No. 47. New York:author.
2. American Institute of Certified Public Accountants, (1997). Consideration of fraud in a financial statement audit. Statement on Auditing Standards No. 82. New York:author.
3. Benford, F. (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, 78, 551-572.
4. Carslaw, C. (1988). Anomalies in income numbers:evidence of goal oriented behavior. The Accounting Review, 63 April, 321-327.
5. Journal of Accountancy. (1998). Numerology for Accountants, November, 15.
6. Hill, T. (1998). The first digit phenomenon. American Scientist, 86 July-August, 358-363.
7. Pinkham, R. (1961). On the distribution of first significant digits. Annals of Mathematical Statistics, 32, 1223-1230.
8. Raimi, R. (1976). The first digit problem. American Mathematical Monthly. 83, August-September, 521-538.