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Volumn 17, Issue 3, 2013, Pages 31-44

Exploratory research applying benford's law to selected balances in the financial statements of state governments

Author keywords

Applying Benford's Law to Selected Balances in the Financial Statements of State Governments

Indexed keywords


EID: 84890918516     PISSN: 10963685     EISSN: 15282635     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (9)

References (16)
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  • 3
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    • The Effective Use of Benford's Law to Assist in Detecting Fraud in Accounting Data
    • Durtschi, Cindy, William Hillison, and Carl Pacini (2004). "The Effective Use of Benford's Law to Assist in Detecting Fraud in Accounting Data." Journal of Forensic Accounting, Vol. V, 17-34.
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    • Durtschi, C.1    Hillison, W.2    Pacini, C.3
  • 5
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    • 2200
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  • 6
    • 84972541029 scopus 로고
    • A Statistical Deviation of the Significant Digit Law
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  • 7
    • 85044262108 scopus 로고    scopus 로고
    • Financial Sleuthing Using Benford's Law to Analyze Quarterly Data
    • Johnson, Gary G. (2005). "Financial Sleuthing Using Benford's Law to Analyze Quarterly Data." Journal of Forensic Accounting, Vol. VI, No. 2.
    • (2005) Journal of Forensic Accounting , vol.6 , Issue.2
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  • 8
    • 84904741021 scopus 로고    scopus 로고
    • Using Benford's Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management
    • 2009
    • Johnson, Gary G (2009). "Using Benford's Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management." Journal of Forensic Studies in Accounting and Business, Fall 2009, Vol 1, No. 2.
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    • Johnson G.G1
  • 9
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    • The Art of Computer Programming: Seminumerical Algorithms
    • Reading, MA: Addison-Wesley Publishing Company
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  • 10
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  • 11
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    • Data analysis technology for the audit community: Benford's Law
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    • (2006)
    • Nigrini, M.J.1
  • 12
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    • I've Got Your Number
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    • Nigrini (B), M. J. (1999). "I've Got Your Number." Journal of Accountancy, 187(5), 79-83. https://library.semo.edu:2443/login?url=http://proquest.umi.com/pqdweb?did=41265605&Fmt=4&clientId =9397&RQT=309&VName=PQD. Retrieved October 11, 2010, from ProQuest database.
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  • 13
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    • A Taxpayer Compliance Application of Benford's Law
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  • 14
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    • Updated mean absolute deviation
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    • Unusual Patterns in Reported Earnings
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.