Slijepcevic, Sinisa; Blaskovic, Branimir - In: Financial Theory and Practice 38 (2014) 1, pp. 81-96
Statistical methods based on Benford’s distribution, Z- and I‡2-statistics are being successfully applied to detect likely accounting and reporting fraud, for example in the daily usage of the Internal Revenue Service in the USA, and in historical analysis of Greek macroeconomic...