On the possibility of Benfordʼs Law application in accounting fraud detection
Purpose: The purpose of the article is to indicate that, theoretically and practically, Benford’s Law can be applied in order to detect accounting frauds. Methodology/approach: The paper provides an overview of current regulations and experts’ opinions published in the existing literature and intern...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2020-12-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0014.5549 |