Benford’s Law: an instrument for selecting tax audit targets?

Author:

Watrin Christoph,Struffert Ralf,Ullmann Robert

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting

Reference43 articles.

1. Benford F (1938) The law of anomalous numbers. Proc Am Philos Soc 78(4):551–572

2. Boniface DR (1995) Experiment design and statistical methods. Chapman & Hall, London

3. Boyle J (1994) An application of Fourier series to the most significant digit problem. Am Math Mon 101(9):879–886

4. Brooks C (2001) Introductory econometrics for finance. Cambridge University Press, Cambridge

5. Busta B, Sundheim R (1992) Detecting manipulated tax returns with the use of Benford’s law, Working Paper, St Cloud State University, St Cloud

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