The reliability of financial information of charitable organizations: an exploratory study based on the Benford’s Law
Benford's Law (BL) is a logarithmic distribution which is useful to detect abnormal patterns of digits in number sets. It is often used as a primary data auditing method for detecting traces of errors, illegal practices or undesired occurrences, such as fraud and earning management. In this des...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio de Janeiro
2013-08-01
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| Series: | Revista Sociedade, Contabilidade e Gestão |
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| Online Access: | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1873/1731 |