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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings

Author

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  • Henselmann, Klaus
  • Scherr, Elisabeth
  • Ditter, Dominik

Abstract

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Suggested Citation

  • Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2012. "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, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    • Handle: RePEc:zbw:fauacc:20121
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    References listed on IDEAS

    as
    1. Jyrki Niskanen & Matti Keloharju, 2000. "Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 443-452.
    2. Das, Somnath & Zhang, Huai, 2003. "Rounding-up in reported EPS, behavioral thresholds, and earnings management," Journal of Accounting and Economics, Elsevier, vol. 35(1), pages 31-50, April.
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    Cited by:

    1. 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.
    2. 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.
    3. Nirali Singh & Oriol Amat, 2020. "Detecting accounting fraud using quantitative techniques," Economics Working Papers 1738, Department of Economics and Business, Universitat Pompeu Fabra.
    4. González Fernando Antonio Ignacio, 2019. "Detecting Anomalous Data in Household Surveys: Evidence for Argentina," Journal of Social and Economic Statistics, Sciendo, vol. 8(2), pages 1-10, December.

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    More about this item

    Keywords

    Benford's Law; XBRL; interactive data; SEC filings; financial statement analysis; forensic investing; Benford'sches Gesetz; SEC Veröffentlichungen; Bilanzanalyse; Bilanzfälschung;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • C46 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Specific Distributions
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access

    Statistics

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