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AUDITING: A Journal of Practice & Theory
Data Diagnostics Using Second-Order Tests of Benford's Law
SUMMARY: Auditors are required to use analytical procedures to identify the existence of unusual transactions, events, and trends. Benford's Law gives the expected patterns of the digits in numerical ...
SUMMARY: Auditors are required to use analytical procedures to identify the existence of unusual transactions, events, and trends. Benford's Law gives the expected patterns of the digits in numerical ...
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Auditing: A Journal of Practice & Theory Editor's Report
Auditing: A Journal of Practice & Theory 28 (2), 325 (2009);
doi: 10.2308/aud.2009.28.2.325
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©2009 American Accounting AssociationPUBLICATION DATA
0278-0380 (print)
1558-7991 (online)
American Accounting Association
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