Publication Type
Journal Article
Version
submittedVersion
Publication Date
10-2020
Abstract
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 accounting fraud. In addition, I also highlight, through a worked example, how Tableau, a visual analytics tool, can be used to perform Benford's law's first-digit test to detect potential fraud.
Keywords
Benford's law, fraud, tableau, visual analytics
Discipline
Accounting
Research Areas
Accounting Information System
Publication
Journal of Corporate Accounting and Finance
Volume
31
Issue
4
First Page
202
Last Page
208
ISSN
1044-8136
Identifier
10.1002/jcaf.22440
Publisher
Wiley: No OnlineOpen
Citation
1
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://doi.org/10.1002/jcaf.22440
