000			01134nam a22001577a 4500
999			_c517850 _d517850
008			210730b ||||| |||| 00| 0 eng d
100			_aAggarwal, Venuka and Dharni, Khushdeep _928149
245			_aDeshelling the shell companies using benford’s law: An emerging market study
260			_aVikalpa: The Journal for Decision Makers
300			_a45(3), Jul-Sep, 2020: p.160-169
520			_aBenford’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
650			_aBenford’s law, Shell companies, Fraud detection, India, forensic accounting _926115
773			_aVikalpa: The Journal for Decision Makers
906			_aFRAUD DETECTION
942			_cAR