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Teaching Benford’s Law in accounting: a multi-platform approach using Excel, Python, and AI tools

Author

Listed:
  • Harrast, Steven
  • Olsen, Lori
  • Sun, Yan
  • Yu, Jaeyoon

Abstract

We present three practical approaches to teaching Benford’s Law in accounting curricula, utilizing Excel, Python (Google Colab), and Claude AI. This paper offers accounting educators versatile instructional resources suitable for all course levels, particularly advanced ones such as auditing and data analytics. We also describe the use of AI-assisted vibe coding to develop an interactive web application, providing accessible, immediate feedback and a strong educational focus. Our efficacy test supports that our multi-platform approach is effective in improving students’ understanding of Benford’s Law and their analytical capability. This research contributes to data analytics education by demonstrating how comparative analysis across multiple platforms enhances students’ capabilities to conduct Benford’s Law analysis and their adaptability to new technologies, preparing future accounting professionals for data-driven practice. More broadly, this paper demonstrates teaching excellence in accounting education through the application of effective pedagogical approaches using an example based on Benford’s Law.

Suggested Citation

  • Harrast, Steven & Olsen, Lori & Sun, Yan & Yu, Jaeyoon, 2026. "Teaching Benford’s Law in accounting: a multi-platform approach using Excel, Python, and AI tools," Journal of Accounting Education, Elsevier, vol. 73(C).
    • Handle: RePEc:eee:joaced:v:73:y:2026:i:c:s0748575126000138
    DOI: 10.1016/j.jaccedu.2026.101015
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