The use of Benford's Law as an aid in analytical procedures

Auditing

Volumn 16, Issue 2, 1997, Pages 66-67

  Nigrini, Mark J ^a   Mittermaier, Linda J ^b  

^a SAINT MARY S UNIVERSITY   (Canada)

^b CAPITAL UNIVERSITY   (United States)

Author keywords

Analytical procedures; Benford's Law

Indexed keywords

EID: 17144397597     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (10)

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2. American Institute of Certified Public Accountants (AICPA). 1988. Analytical Procedures (AU Section 329). Statement on Auditing Standards No. 56. New York, NY: AICPA.
3. Decker, P. 1982. Patterns In listing of failure-rate and MTTF values and listings of other data. IEEE Transactions On Reliability R-31 2 (June): 132-134.
4. Benford, F. 1938. The law of anomalous numbers. Proceedings of the American Philosophical Society 78: 551-572.
5. Boyle, J. 1994. An application of Fourier series to the most significant digit problem. American Mathematical Monthly (November): 879-886.
6. Coglitore, F., and R. Berryman. 1988. Analytical procedures: A defensive necessity. Auditing: A Journal of Practice & Theory 7 (Spring): 150-163.
7. Carslaw, C. 1988. Anomalies in income numbers: Evidence of goal oriented behavior. The Accounting Review (April): 321-327.
8. Christian, C., and S. Gupta. 1993. New evidence on "secondary evasion." The Journal of the American Taxation Association (Spring): 72-92.
9. Fleiss, J. L. 1981. Statistical Methods for Rates and Proportions. New York, NY: Wiley.
10. Gauntt, J., and G. Glezen. 1997. Analytical auditing procedures. Internal Auditor (February): 56-60.