Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time
ABSTRACT This paper used the Newcomb-Benford Law (NB Law) to analyze 210,899 contracts issued by sixty management units in two states in the Brazilian Northeast in 2010. In this article we seek to address the following question: What proposal emerges from the need to identify financial deviations ov...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000100011&lng=en&tlng=en |