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

Author

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

Abstract

No abstract is available for this item.

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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    Cited by:

    1. 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.

    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;

    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

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