Fraud detection in financial statements applying Benford's Law with Monte Carlo simulation
Year of publication: |
2019
|
---|---|
Authors: | Pavlović, Vladan ; Knežević, Goranka ; Joksimović, Marijana ; Joksimović, Dušan |
Published in: |
Acta oeconomica : periodical of the Hungarian Academy of Sciences. - Budapest : Akad., ISSN 0001-6373, ZDB-ID 301591-9. - Vol. 69.2019, 2, p. 217-239
|
Subject: | Benford's Law | income statement | auditing | financial fraud | Monte Carlo simulation | Monte-Carlo-Simulation | Betrug | Fraud | Statistische Verteilung | Statistical distribution | Bilanzdelikt | Accounting fraud | Simulation | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit |
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