Open AccessDetecting Newcomb-Benford Digital Frequency Anomalies in the Audit Context: Suggested Chi2 Test Possibilities
Author(s) -
Edward J. Lusk,
Michael Halperin
Publication year - 2014
Publication title -
accounting and finance research
Language(s) - English
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v3n2p191
Subject(s) - audit , benchmarking , computer science , context (archaeology) , benford's law , certification , econometrics , inference , accounting , statistics , artificial intelligence , mathematics , economics , paleontology , management , biology