Forensic accounting and Benford's law

被引：5
作者：
Bhattacharya, Sukanto
Kumar, Kuldeep
机构：
[1] University of Queensland (UQ), Centre for Business Forensics, UQ Business School, Brisbane, QLD
[2] Department of Statistics, School of Business, Bond University, Gold Coast, QLD
来源：
IEEE SIGNAL PROCESSING MAGAZINE | 2008年 / 25卷 / 02期
关键词：
D O I：
10.1109/MSP.2007.914724
中图分类号：
TM [电工技术]; TN [电子技术、通信技术];
学科分类号：
0808 ; 0809 ;
摘要：
In the field of forensic accounting, the use of Benford's Law (BL) is relevant in identifying misrepresented information in corporate financial statement. Such information was used to fraudulently misappropriate company funds, cover up illegal transactions, and evade taxation. The BL is playing an important role in detecting corporate frauds on traditional investigative accounting methods and techniques like manual verification of records. BL has also been used in image processing for the identification of forged currency works of art. Overall, BL-based SP tools hold the promise of better solutions for the identification of financial fraud.
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页码：152 / +
页数：2
相关论文
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