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

Additional URL

https://doi.org/10.1002/jcaf.22440

Included in

Accounting Commons

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