During the last years, the impacts caused by digital transformation on companies have been
disruptive. Contrarily to prior technological revolutions, the current scenario is characterized …

Objectives This paper is based on the analysis of the database of operations from a macro-
case on money laundering orchestrated between a core company and a group of its …

This paper aims to introduce a data science approach for guiding auditors to accurately
select regions suspected of frauds in welfare programs benefits distribution. The technique …

For a long time, decision-making in auditing was limited to a risk-oriented recommendation
and consisted of the rigorous analysis of a sample of data. The new trend in the audit …

Abstract We utilise Benford's Law, which predicts the frequencies in different digits in data, to
test if balance sheet and income statement data used to assess bank soundness were …

This study investigates the conformity to Benford's Law of the information disclosed in
financial statements. Using the first digit test of Benford's Law, the study analyses the …

In this study, we deploy various methods for analyses of digits and provide rigorous
empirical evidence that most banks' off-balance sheet items have partial conformity to …

False positives or “Type I errors,” wherein test results indicate fraud where none actually
exists, have been described as a costly “cry wolf problem” in auditing practice. Benford's …

This paper explores a real-world fundamental theme under a data science perspective. It
specifically discusses whether fraud or manipulation can be observed in and from …

Benford's Law gives the expected frequencies of the digits in tabulated data. The expected
frequencies show a large bias toward the low digits. An analysis of the Center for Research …