After reviewing the ex ante appeal of Benford's law to detect fraud, the known limitations are introduced. Then, an example states that this statistical tool could not allow to make out the presence of accounting fraud for fashion good sales.

After reviewing the ex ante appeal of Benford's law to detect fraud, the known limitations are introduced. Then, an example states that this statistical tool could not allow to make out the presence of accounting fraud for fashion good sales.

This paper investigates the behaviour of weekly hardware sales in the Japanese video game sector. It is found that weekly hardware sales exhibit significant linear and non-linear behaviours during the product cycle. We are going to analyse the implications of our findings for management control...