Search Results - subject:"Benford's law"

Do ESG funds engage in portfolio pumping to gain higher flows? : an application of Benford's Law

Mallios, Aineas; Mavruk, Taylan - 2025

Persistent link: https://www.econbiz.de/10015375268

Taking the hunch out of the crunch : a framework to improve variable selection in models to detect financial statement fraud

Gepp, Adrian; Kumar, Kuldeep; Bhattacharya, Sukanto - In: Accounting and finance 64 (2024) 2, pp. 1569-1588

Persistent link: https://www.econbiz.de/10015164424

Suspicious trading in nonfungible tokens (NFTs)

Sifat, Imtiaz; Tariq, Syed Ahzam; Van Donselaar, Denise - In: Information & management : the international journal of … 61 (2024) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10014457472

Application of Benford’s law to detect signs of under-invoicing in companies in the restaurant sector during the COVID-19 pandemic

Martins, Ana; Alves, Jorge; Vaz, Clara - In: European journal of tourism, hospitality and recreation … 14 (2024) 2, pp. 273-284

The main objective of this study is to detect signs of under-invoicing by applying Benford's law to the Portuguese … component relating to the application of Benford's law in accounting. The data were collected from the Iberian Balance Sheet …

Persistent link: https://www.econbiz.de/10015417432

The stability of Islamic cryptocurrencies and copula-based dependence with alternative crypto and fiat currencies

Nugroho, Bayu Adi - In: ISRA international journal of islamic finance : an … 15 (2023) 2, pp. 80-97

Persistent link: https://www.econbiz.de/10015188980

Does digital awareness dampen misreporting of Covid-19 data? : an empirical investigation

Youkta, Kumari; Paramanik, Rajendra Narayan; Nupur, Shreya - In: Review of Economic Analysis : REA 15 (2023) 3/4, pp. 271-283

employed acclaimed Benford's law on numbers of deaths reported by 129 countries during both waves of pandemic. Finding reveals …

Persistent link: https://www.econbiz.de/10014481213

What deters earnings management? : a Benford's Law comparison between publicized detection methods and increased regulations

Tran, Arthur M. - 2025

Persistent link: https://www.econbiz.de/10015371379

Bitcoin flash crash on May 19, 2021: What did really happen on Binance?

Baumgartner, Tim; Güttler, André - 2022

back-filled these missing transactions with data that does not conform to Benford's Law. The Bitcoin futures price …

Persistent link: https://www.econbiz.de/10013446638

Benford's law for integrity tests of high-volume databases: A case study of internal audit in a state-owned enterprise

Morales, Héctor Rubén; Porporato, Marcela; Epelbaum, … - In: Journal of Economics, Finance and Administrative Science 27 (2022) 53, pp. 154-174

Purpose - The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of …) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible … to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi …

Persistent link: https://www.econbiz.de/10014516429

Benford's law for integrity tests of high-volume databases : a case study of internal audit in a state-owned enterprise

Morales, Héctor Rubén; Porporato, Marcela; Epelbaum, … - In: Journal of economics, finance & administrative science 27 (2022) 53, pp. 154-174

Purpose The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high … planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP … years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and …

Persistent link: https://www.econbiz.de/10013382199