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, doi: 10.1109/MSP.2007.914724.

Attached Files
Name Description MIMEType Size Downloads

Title Forensic accounting and Benford's law
Author(s) Bhattacharya, SukantoORCID iD for Bhattacharya, Sukanto
Kumar, Kuldeep
Journal name IEEE signal processing magazine
Volume number 25
Issue number 2
Start page 150
End page 152
Total pages 3
Publisher IEEE signal processing society
Place of publication New York, NY
Publication date 2008-03-21
ISSN 1053-5888
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
DOI 10.1109/MSP.2007.914724
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

Document type: Journal Article
Collections: Faculty of Business and Law
Deakin Business School
Connect to link resolver
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 2 times in TR Web of Science
Scopus Citation Count Cited 1 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 580 Abstract Views, 5 File Downloads  -  Detailed Statistics
Created: Mon, 30 May 2011, 11:04:53 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact