Détection de fraudes et loi de Benford : quelques risques associés

Bonache, Adrien and Moris, Karen and Maurice, Jonathan (2010): Détection de fraudes et loi de Benford : quelques risques associés. Published in: Revue Française de Comptabilité , Vol. 431, (1 April 2010): pp. 24-27.

Abstract

After reviewing the ex ante appeal of Benford's law to detect fraud, the known limitations are introduced. Then, an example states that this statistical tool could not allow to make out the presence of accounting fraud for fashion good sales.

• Item Type: MPRA Paper
• English Title: Fraud detection and Benford's law: some linked risks
• Language: French
• Keywords: Benford's law; fraud audit; video games sector; sales; chaos theory
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing; K - Law and Economics > K4 - Legal Procedure, the Legal System, and Illegal Behavior

References

Carslaw C., 1988, “Anomalies in income numbers: Evidence of goal-oriented behavior”, The Accounting Review 63 (2).

Durtschi C., Hillison W. et Pacini C., 2004, “The effective use of Benford’s law to assist in detecting fraud in accounting data”, Journal of Forensic Accounting 5 (1).

Feichtinger G., Prskawetz A., Herold W. et Zinner P., 1995, “Habit formation with threshold adjustment: addiction may imply complex dynamics”, Journal of Evolutionary Economics 5(2).

Granovetter M. et Soong R., 1986, “Threshold models of interpersonal effects in consumer demand”, Journal of Economic Behavior and Organization 7 (1).

Guégan D., 2003, Le chaos en finance : Approche statistique (Statistique mathématique et probabilité), Economica.

Hill T.P., 1995, “A statistical derivation of the significant-digit law”, Statistical Science 10.

Labouze X. et Labouze R., 2000, “La Loi de Benford : la détection des fraudes comptable”s, Revue française de comptabilité 321.

Nakayama S. et Nakamura Y., 2004,” A fashion model with social interaction”, Physica A: Statistical Mechanics and its Applications 337 (3).

Tolle C., Budzien J. et Laviolette R., 2000, “Do dynamical systems follow Benford’s law?”, Chaos: An Interdisciplinary Journal of Nonlinear Science 10 (2).

Varian Hal, 1972, “Benford’s law”, The american statistician 26 (3).