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Artificial Intelligence and Benford Law as Useful Tools for Detecting Accounting Fraud

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  • Mateja Gorenc

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  • Mateja Gorenc, 2024. "Artificial Intelligence and Benford Law as Useful Tools for Detecting Accounting Fraud," MakeLearn 2024: Artificial Intelligence for Human-Technologies-Economy Sustainable Development,, ToKnowPress.
    • Handle: RePEc:tkp:mklp24:81
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    References listed on IDEAS

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    1. Zhang, Chao & Zhu, Weidong & Dai, Jun & Wu, Yong & Chen, Xulong, 2023. "Ethical impact of artificial intelligence in managerial accounting," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    2. Belverd Needles, 2010. "Accounting Education: The Impact of Globalization," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 601-605.
    3. Gokhan Ozer & Burak Babacan, 2013. "Benford’s Law and Digital Analysis: Application on Turkish Banking Sector," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 4(1), pages 1-29.
    4. Mary Barth & Wayne Landsman, 2010. "How did Financial Reporting Contribute to the Financial Crisis?," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 399-423.
    5. Hassan Damerji & Anwar Salimi, 2021. "Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 107-130, March.
    6. Victoria Bogdan & Luminita Rus & Dana Simona Gherai & Adrian Gheorghe Florea & Nicoleta Georgeta Bugnar, 2023. "A Streamline Sustainable Business Performance Reporting Model by an Integrated FinESG Approach," Sustainability, MDPI, vol. 15(24), pages 1-26, December.
    7. Ana Isabel Morais, 2020. "Are changes in international accounting standards making them more complex?," Accounting Forum, Taylor & Francis Journals, vol. 44(1), pages 35-63, January.
    8. Suleiman Jamal Mohammad & Amneh Khamees Hamad & Hela Borgi & Phung Anh Thu & Muhammad Safdar Sial & Ali Abdallah Alhadidi, 2020. "How Artificial Intelligence Changes the Future of Accounting Industry," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 478-488.
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