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Détection de fraudes et loi de Benford : quelques risques associés

Author

Listed:
  • Adrien B. Bonache

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Jonathan Maurice

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Karen Moris

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

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

  • Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "Détection de fraudes et loi de Benford : quelques risques associés," Post-Print hal-00736235, HAL.
    • Handle: RePEc:hal:journl:hal-00736235
    Note: View the original document on HAL open archive server: https://hal.science/hal-00736235v1
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    Keywords

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    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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