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Possibility of Benford’s Law Application for Diagnosing Inaccuracy of Financial Statements

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dc.contributor.authorSuyts, V. P.
dc.contributor.authorLeonov, P. Y.
dc.contributor.authorRychkov, V. A.
dc.contributor.authorEzhova, A. A.
dc.contributor.authorSushkov, V. M.
dc.contributor.authorKuznetsova, N. V.
dc.contributor.authorЛеонов, Павел Юрьевич
dc.contributor.authorРычков, Вадим Александрович
dc.contributor.authorСушков, Виктор Михайлович
dc.contributor.authorКузнецова, Надежда Владимировна
dc.date.accessioned2024-12-26T10:36:25Z
dc.date.available2024-12-26T10:36:25Z
dc.date.issued2022
dc.description.abstract© 2022, The Author(s), under exclusive license to Springer Nature Switzerland AG.The paper describes a technique for diagnosing data inaccuracy using Benford’s law. The Benford distribution for the first significant digit of a random decimal number is presented graphically and mathematically. The main requirements for data are listed, which are consistent with Benford’s law: the data must refer to one process, there must be no maximum and minimum restrictions in the studied population, artificial introduction of the numbering system is not allowed, and there must be no obvious linking patterns between numbers. When examining the possibility of applying Benford’s law to diagnose inaccuracies in the financial statements of an organization, the costs of two companies for payment of services to suppliers were analyzed. It was found that in the absence of attempts to manipulate reporting, performance indicators are close to theoretically predicted based on Benford’s law. Attempts to manipulate reporting are reflected in corresponding deviations from Benford’s law. The possibility of applying Benford’s law to diagnose unreliability of an organization’s financial statements has been proved.
dc.format.extentС. 243-248
dc.identifier.citationPossibility of Benford’s Law Application for Diagnosing Inaccuracy of Financial Statements / Suyts, V.P. [et al.] // Studies in Computational Intelligence. - 2022. - 1032 SCI. - P. 243-248. - 10.1007/978-3-030-96993-6_24
dc.identifier.doi10.1007/978-3-030-96993-6_24
dc.identifier.urihttps://www.doi.org/10.1007/978-3-030-96993-6_24
dc.identifier.urihttps://www.scopus.com/record/display.uri?eid=2-s2.0-85127693532&origin=resultslist
dc.identifier.urihttp://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcAuth=Alerting&SrcApp=Alerting&DestApp=WOS_CPL&DestLinkType=FullRecord&UT=WOS:000833484200024
dc.identifier.urihttps://openrepository.mephi.ru/handle/123456789/28941
dc.relation.ispartofStudies in Computational Intelligence
dc.titlePossibility of Benford’s Law Application for Diagnosing Inaccuracy of Financial Statements
dc.typeConference Paper
dspace.entity.typePublication
oaire.citation.volume1032 SCI
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