Applying visual analytics to fraud detection using Benford's law

• المؤلف الرئيسي: GOH, Clarence
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2020
• الموضوعات: Benford's law; fraud; tableau; visual analytics; Accounting
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1871; https://ink.library.smu.edu.sg/context/soa_research/article/2898/viewcontent/BenfordLaw_sv.pdf

Benford's law has been examined as a useful tool for detecting potential accounting fraud. In this article, I provide an introduction to Benford's law and examine how the first digit, second digit, and first-two digits tests in Benford's law can be employed to detect potential account...