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Difficulties Detecting Fraud? The Use of Benford’s Law on Regression Tables

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Listed:
  • Bauer Johannes

    () (Ludwig-Maximilians-Universität München, Institut für Soziologie Konradstr. 6, 80539 München, Germany)

  • Groß Jochen

    (Senior Quantitative Consultant, Roland Berger Strategy Consultants Holding GmbH, Mies-van-der-Rohe-Str. 6, 80807 München, Germany)

Abstract

The occurrence of scientific fraud damages the credibility of science. An instrument to discover deceit was proposed with Benford’s law, a distribution which describes the probability of significant digits in many empirical observations. If Benford-distributed digits are expected and empirical observations deviate from this law, the difference yields evidence for fraud.

Suggested Citation

  • Bauer Johannes & Groß Jochen, 2011. "Difficulties Detecting Fraud? The Use of Benford’s Law on Regression Tables," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 231(5-6), pages 733-748, October.
  • Handle: RePEc:jns:jbstat:v:231:y:2011:i:5-6:p:733-748
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    References listed on IDEAS

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    1. Andreas Diekmann, 2007. "Not the First Digit! Using Benford's Law to Detect Fraudulent Scientif ic Data," Journal of Applied Statistics, Taylor & Francis Journals, pages 321-329.
    2. Karl-Heinz Tödter, 2009. "Benford's Law as an Indicator of Fraud in Economics," German Economic Review, Verein für Socialpolitik, vol. 10, pages 339-351, August.
    3. Andreas Diekmann, 2007. "Not the First Digit! Using Benford's Law to Detect Fraudulent Scientif ic Data," Journal of Applied Statistics, Taylor & Francis Journals, pages 321-329.
    4. David Giles, 2007. "Benford's law and naturally occurring prices in certain ebaY auctions," Applied Economics Letters, Taylor & Francis Journals, vol. 14(3), pages 157-161.
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