BENFORD’S LAW IN THE CASE OF HUNGARIAN WHOLE-SALE TRADE SECTOR
Benford’s law has attracted many researchers for detecting the fraudulent data and can be used as one of the digital analysis tools for auditing of the accounting data. In this treatise, the accuracy of figures reported in Hungarian Trading Companies’ data are examined through digital analysis techn...
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Format: | Article |
Language: | English |
Published: |
Romanian Foundation for Business Intelligence
2016-12-01
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Series: | SEA: Practical Application of Science |
Subjects: | |
Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_12_19.pdf
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