- Tytuł:
-
O możliwości wykorzystania prawa Benforda w wykrywaniu oszustw księgowych
On the possibility of Benfordʼs Law application in accounting fraud detection - Autorzy:
- Baryła, Mateusz
- Powiązania:
- https://bibliotekanauki.pl/articles/1064882.pdf
- Data publikacji:
- 2020
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
oszustwo księgowe
prawo Benforda
analiza cyfrowa
dwie pierwsze cyfry znaczące
test zgodności chi-kwadrat
accounting fraud
Benfordʼs Law
digital analysis
first two significant digits
hi-square goodness of fit test - Opis:
- Purpose: The purpose of the article is to indicate that, theoretically and practically, Benford’s Law can be applied in order to detect accounting frauds. Methodology/approach: The paper provides an overview of current regulations and experts’ opinions published in the existing literature and internet sources. Moreover, data analysis was used as a research method. Findings: The results of assessing the conformity of the first two significant digits of distribution of foreign revenues from the sales of finished products to Benford’s Law (using the chi-square goodness of fit test) showed that in the case of a proper accounting process, one cannot reject the hypothesis that the data conform to Benford’s Law. On the other hand, the analysis of intentionally falsified foreign revenues led to the conclusion that in the case of an improper accounting process, data, in general, does not conform to Benford’s Law. Research limitations/implications: In the study, it was assumed that the human mind generates false val-ues of accounting entries, and the number of attempts to commit fraud was limited to 10. Originality/value: The article extends the existing knowledge of using Benfordʼs Law in detecting ac-counting fraud in the Polish literature.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2020, 110(166); 11-29
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł