Author/Authors
YANIK, Ramazan Atatürk Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü Muhasebe ve Finansman Ana Bilim Dalı, Turkey , SAMANCI, Tuna Han Karamanoğlu Mehmetbey Üniversitesi - Sosyal Bilimler Meslek Yüksekokulu, Turkey
Title Of Article
Benford’s Law and a Practical Implementation in Public Sector About its Application to Accounting Data
شماره ركورد
43133
Abstract
As a mathematical rule, Benford’s Law, which stipulates that the probabilities of occurrence of numbers particularly in the first digit are not equal and are in different portions, is used to determine the existence of any correction or misleading information on the date that are subject to the accounting control. In this study, applying Benford’s Law to the data of a public entity, the results were put forward.
From Page
335
NaturalLanguageKeyword
Benford’s law , accounting control , digital analysis
JournalTitle
Journal Of Graduate School Of Social Sciences
To Page
348
JournalTitle
Journal Of Graduate School Of Social Sciences
Link To Document