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Détection de fraudes et loi de Benford : quelques risques associés
[Fraud detection and Benford's law: some linked risks]

Author

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

Abstract

After reviewing the ex ante appeal of Benford's law to detect fraud, the known limitations are introduced. Then, an example states that this statistical tool could not allow to make out the presence of accounting fraud for fashion good sales.

Suggested Citation

  • Bonache, Adrien & Moris, Karen & Maurice, Jonathan, 2010. "Détection de fraudes et loi de Benford : quelques risques associés [Fraud detection and Benford's law: some linked risks]," MPRA Paper 24079, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:24079
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    References listed on IDEAS

    as
    1. Granovetter, Mark & Soong, Roland, 1986. "Threshold models of interpersonal effects in consumer demand," Journal of Economic Behavior & Organization, Elsevier, vol. 7(1), pages 83-99, March.
    2. 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.
    3. Feichtinger, G & Prskawetz, A & Herold, W & Zinner, P, 1995. "Habit Formation with Threshold Adjustment: Addiction May Imply Complex Dynamics," Journal of Evolutionary Economics, Springer, vol. 5(2), pages 157-172, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Benford's law; fraud audit; video games sector; sales; chaos theory;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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