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Detecting the dubious digits: Benford's law in forensic accounting
Author(s) -
Kumar Kuldeep,
Bhattacharya Sukanto
Publication year - 2007
Publication title -
significance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.123
H-Index - 21
eISSN - 1740-9713
pISSN - 1740-9705
DOI - 10.1111/j.1740-9713.2007.00234.x
Subject(s) - benford's law , forensic accounting , forensic science , quality (philosophy) , computer science , accounting , law , statistics , mathematics , history , business , political science , philosophy , epistemology , archaeology , audit
Kuldeep Kumar and Sukanto Bhattacharya Introduce an unexpected quality in natural numbers that can help to detect faked data