Predictability of financial statements fraud-risk using Benford’s Law-Reference-Cited by-同舟云学术

Predictability of financial statements fraud-risk using Benford’s Law

Published:2021-01-01 Issue:1 Volume:9 Page:
ISSN:2332-2039
Container-title:Cogent Economics & Finance
language:en
Short-container-title:Cogent Economics & Finance

Author:

Rad Mehdi¹,Amiri Ali¹,Ranjbar Mohammad Hussein¹,Salari Hojatollah¹

Affiliation:

1. Accounting Department, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Funder

research

Publisher

Informa UK Limited

Subject

Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/23322039.2021.1889756

Reference28 articles.

1. Financial statement errors: evidence from the distributional properties of financial statement numbers

2. Benford, F. (1938). The Law of Anomalous Numbers. Proceedings of the American Philosophical Society, 78(4), 551-572. Retrieved from http://www.jstor.org/stable/984802

3. An Application of Fourier Series to the Most Significant Digit Problem

4. Chow, C. W. & Rice, L. S. (1982). Qualified audit opinions and share prices-An investigation, Auditing.‏ A Journal of Practice and Theory, 1, 35–53. https://doi.org/10.1016/0165–4101(84)90018–1

Cited by 8 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Study auditors' reaction to the renewal of financial statements of companies admitted to the Tehran Stock Exchange;Journal on Innovation and Sustainability RISUS;2024-01-12

2. Integrating Data Mining Techniques for Fraud Detection in Financial Control Processes;International Journal of Technology;2023-12-28

3. Investigation of accounting manipulation using the Beneish model: Hungarian case;Economics & Sociology;2023-12

4. Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud;Accounting & Finance;2023-10-27

5. Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors;Journal of Accounting Literature;2023-09-15