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Benford’s Law: an instrument for selecting tax audit targets?

Author

Listed:
  • Christoph Watrin
  • Ralf Struffert
  • Robert Ullmann

Abstract

No abstract is available for this item.

Suggested Citation

  • Christoph Watrin & Ralf Struffert & Robert Ullmann, 2008. "Benford’s Law: an instrument for selecting tax audit targets?," Review of Managerial Science, Springer, vol. 2(3), pages 219-237, November.
    • Handle: RePEc:spr:rvmgts:v:2:y:2008:i:3:p:219-237
    DOI: 10.1007/s11846-008-0019-9
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    Citations

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    Cited by:

    1. Florian El Mouaaouy & Jan Riepe, 2018. "Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement," German Economic Review, Verein für Socialpolitik, vol. 19(3), pages 309-329, August.
    2. Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2013. "Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings," Working Papers in Accounting Valuation Auditing 2012-1 [rev.], Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    3. Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    4. Dlugosz, Stephan & Müller-Funk, Ulrich, 2012. "Ziffernanalyse zur Betrugserkennung in Finanzverwaltungen: Prüfung von Kassenbelegen," Arbeitsberichte des Instituts für Wirtschaftsinformatik 133, University of Münster, Department of Information Systems.
    5. Nirosh Kuruppu, 2019. "The Application of Benford’s Law in Fraud Detection: A Systematic Methodology," International Business Research, Canadian Center of Science and Education, vol. 12(10), pages 1-10, October.
    6. Bernhard Rauch & Max G�ttsche & Stephan Langenegger, 2014. "Detecting Problems in Military Expenditure Data Using Digital Analysis," Defence and Peace Economics, Taylor & Francis Journals, vol. 25(2), pages 97-111, April.
    7. El Mouaaouy Florian & Riepe Jan, 2018. "Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement," German Economic Review, De Gruyter, vol. 19(3), pages 309-329, August.
    8. Horton, Joanne & Krishna Kumar, Dhanya & Wood, Anthony, 2020. "Detecting academic fraud using Benford law: The case of Professor James Hunton," Research Policy, Elsevier, vol. 49(8).
    9. Druică, Elena & Oancea, Bogdan & Vâlsan, Călin, 2018. "Benford's law and the limits of digit analysis," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 75-82.
    10. Nirosh Kuruppu, 2021. "Uncovering Financial Shenanigans: Benford’s Law as a Computer Assisted Analytical Procedure," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-37, July.

    More about this item

    Keywords

    Audit target selection; Experiments; Benford’s Law; Tax audit; Noncompliance; H26; C91;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior

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