Audit Sampling Using Benford's Law: A Review of the Literature with Some New Perspectives

Accounting studies have used the premise that nonconformity to Benford's Law (hereafter, Benford), which gives the expected patterns of the leading digits in numerical data, is a red flag for fraud. This study reviews Benford's Law and divides the accounting applications into five categori...

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Veröffentlicht in:	Journal of emerging technologies in accounting 2017-09, Vol.14 (2), p.29-46
1. Verfasser:	Nigrini, Mark J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditing Audits Financial statements Fraud Mathematical programming Sampling
Online-Zugang:	Volltext
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