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Diana Cri?an, Alexandru Irimia, Dan Gota, Liviu Miclea, Adela Puscasiu, Ovidiu Stan and Honoriu Valean
The Newcomb?Benford law states that in a set of natural numbers, the leading digit has a probability distribution that decays logarithmically. One of its major applications is the JPEG compression of images, a field of great interest for domains such as ...
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Cevdet Kizil,Erol Muzir,Vildan Yilmaz
Pág. 95 - 103
Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to t...
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Franco Perazzoni, Paula Bacelar-Nicolau and Marco Painho
Due to the characteristics of the Southern Amazonas Mesoregion (Mesorregião Sul do Amazonas, MSA), conducting on-site surveys in all licensed forestry areas (Plano de Manejo Florestal, PMFS) is an impossible task. Therefore, the present investigation aim...
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Ahmad Ahed Bader,Mousa Mohammad Abdullah Saleh
Pág. 20 - 30
This study investigates anomaly and rounds up or down in financial accounting numbers (sales, net income, and comprehensive net income) by applying Benford's law to first and second digit numbers of (164) Jordanian firms, for period from (2000 to 2014). ...
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Anneke Maré Moolman
The International Standards on Auditing require of the external auditor to perform analytical procedures during audits. Analytical procedures range from simple to advanced, but available literature focuses on ratio and trend analysis for use in audits. T...
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Sofia B. Villas-Boas, Qiuzi Fu and George Judge
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Stephan Kienle
Leading digits often follow a distribution described by Newcomb (1881) and Benford (1938). We apply this phenomenon known as Benford?s Law on cover assets provided by issuers of German covered bonds. The main finding of the empirical analysis is that lea...
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Gregorius Rudy Antonio
Pág. 127 - 144
Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors responsibility to plan and perform the audit to obtai...
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