BENFORD YASASI İLE HİLE DENETİMİ : BDS VE KRİTİK DEĞERLER İLE ALTERNATİF BİR YAKLAŞIM

Author:

ÖZEVİN Onur

Publisher

Muhasebe Bilim Dunyası Dergisi

Subject

General Medicine

Reference48 articles.

1. Akkaş, M.E., 2007. “Denetimde Benford Kanunu'nun Uygulanması”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9 (1): 191 – 206.

2. Amiram D., Bozanic Z. and Rouen E., 2015. “Financial Statement Errors: Evidence From The Distributional Properties Of Financial Statement Numbers”, Rev Account Stud, 20:1540–1593.

3. Archambault J.J. and Archambault M.E., 2011. “Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law, Analysis.” Accounting Historians Joumal, 38 (2), 145-170.

4. Benford, F., 1938. “The law of anomalous numbers.” Proceedings of the American Philosophical Society, 78 (4), 551-572.

5. Boztepe, E., 2013. “Benford Kanunu ve Muhasebe Denetiminde Kullanılabilirliği.” LAÜ Sosyal Bilimler Dergisi, 4 (1): 73.

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