APPLICATION OF BENFORD'S LAW FOR DETECTING MANIPULATION IN THE FINANCIAL STATEMENTS IN MACEDONIAN COMPANIES

APPLICATION OF BENFORD'S LAW FOR DETECTING MANIPULATION IN THE FINANCIAL STATEMENTS IN MACEDONIAN COMPANIES

Financial statements are a key part of the accounting information system, through which communication is established between the information generated within the accounting and the various users of that information. The loss of consumer confidence in the information presented in the financial stat...

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Bibliographic Details
Main Author: DEJAN ZDRAVESKI
Format: Article
Language:English
Published: Academica Brâncuşi 2021-12-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
benford’s law
forensic accounting
financial statement
fraud
anomalies
Online Access:https://www.utgjiu.ro/revista/ec/pdf/2021-06/01_Dejan.pdf

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