Deshelling the shell companies using benford’s law: An emerging market study
By: Aggarwal, Venuka and Dharni, Khushdeep
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BookPublisher: Vikalpa: The Journal for Decision Makers Description: 45(3), Jul-Sep, 2020: p.160-169.Subject(s): Benford’s law, Shell companies, Fraud detection, India, forensic accounting
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Vikalpa: The Journal for Decision MakersSummary: Benford’s Law is viewed as an interesting phenomenon for studying naturally occurring digits. Benford discovered that naturally occurring numbers tend to follow a specified logarithmic probability distribution function. Benford’s Law, specifically in the field of accounting and finance, has been used as a tool to detect patterns in reported earnings. Its applications include detecting dubious digits in forensic accounting, detecting possible financial irregularities, and detecting fraud in accounting data.- Reproduced
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
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Articles
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Indian Institute of Public Administration | 45(3), Jul-Sep, 2020: p.160-169 | Available | AR125079 |
Benford’s Law is viewed as an interesting phenomenon for studying naturally occurring digits. Benford discovered that naturally occurring numbers tend to follow a specified logarithmic probability distribution function. Benford’s Law, specifically in the field of accounting and finance, has been used as a tool to detect patterns in reported earnings. Its applications include detecting dubious digits in forensic accounting, detecting possible financial irregularities, and detecting fraud in accounting data.- Reproduced
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