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Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode
[Risk of Reviews based on Benford Law in the Fashion Sector]

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Author Info

  • Bonache, Adrien
  • Moris, Karen
  • Maurice, Jonathan

Abstract

Objectives. This paper aims to show that it's not always possible to detect fraud in sales volume with Benford's law. Data. I use video games hardwares sales volume, in Japan (from april 1989), in United-States, France, Germany and United-Kigngdom (from november 2000). Study Design. After a short review of litterature and an introduction of my method, I test the adequation with Benford's law of my 56 weekly sales volume time series with khi-square statistics. Then, I present the bias and their significance. Results. These tests show the inadequacy of our fashion sales time series with the Benford's Law despite the quality of our data base. Thus, for video games hardwares sales volume, Benford's law may be inefficient to detect frauds.

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File URL: http://mpra.ub.uni-muenchen.de/15352/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 15352.

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Date of creation: 23 May 2009
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Handle: RePEc:pra:mprapa:15352

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Related research

Keywords: Loi de Benford; ventes de biens à la mode; détection de fraudes; système dynamique non-linéaire;

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  1. Feichtinger, G, et al, 1995. "Habit Formation with Threshold Adjustment: Addiction May Imply Complex Dynamics," Journal of Evolutionary Economics, Springer, vol. 5(2), pages 157-72, June.
  2. Jyrki Niskanen & Matti Keloharju, 2000. "Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 443-452.
  3. Nakayama, Shoichiro & Nakamura, Yasuyuki, 2004. "A fashion model with social interaction," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 337(3), pages 625-634.
  4. Tom Van Caneghem, 2004. "The impact of audit quality on earnings rounding-up behaviour: some UK evidence," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 771-786.
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