Using Benford’s Law to detect data error and fraud: An examination of companies listed on the Johannesburg Stock Exchange
Accounting numbers generally obey a mathematical law called Benford’s Law, and this outcome is so unexpected that manipulators of information generally fail to observe the law. Armed with this knowledge, it becomes possible to detect the occurrence of accounting data that are presented fraudulently....
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| Format: | Article |
| Language: | English |
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AOSIS
2014-06-01
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| Series: | South African Journal of Economic and Management Sciences |
| Online Access: | https://sajems.org/index.php/sajems/article/view/1092 |