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Forensic accounting and Benford's law

Bhattacharya, Sukanto and Kumar, Kuldeep 2008, Forensic accounting and Benford's law, IEEE signal processing magazine, vol. 25, no. 2, pp. 150-152.

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Title Forensic accounting and Benford's law
Author(s) Bhattacharya, Sukanto
Kumar, Kuldeep
Journal name IEEE signal processing magazine
Volume number 25
Issue number 2
Start page 150
End page 152
Publisher IEEE signal processing society
Place of publication New York, NY
Publication date 2008-03-21
ISSN 1053-5888
1558-0792
Summary An article [1] in the Journal of Forensic Accounting reviewed the background and development of forensic accounting using Benford’s Law (BL)—an interesting property in natural occurring numbers that can help identify fraudulent data in corporate financial records. The field of forensic accounting, and this law in particular, are relevant in light of several recent events that required the identification of false or otherwise misrepresented information in corporate financial statements. Such information was used or intended to be used to fraudulently misappropriate company funds, cover up illegal transactions, or evade taxation. In this article, we comment on forensic accounting and BL from a signal processing (SP) perspective.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2008, IEEE
Persistent URL http://hdl.handle.net/10536/DRO/DU:30035230

Document type: Journal Article
Collection: Deakin Graduate School of Business
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