Anomaly detection approaches have become critically important to enhance decision-
making systems, especially regarding the process of risk reduction in the economic …

Benford's Law has been widely used in the literature to assess data quality and reliability.
This paper examines the impact of local elections on financial reporting quality in entities …

Abstract Nowadays, the Benford's Laws is tested in plenty of academic domains as the first
check of data reliability. Benford's Laws non-conformity does not necessarily mean that there …

Benford's Law states that, in many real-world data sets, the frequency of numbers' first digits
is predicted by the formula log (1+(1/d)). Numbers beginning with a 1 occur roughly 30% of …

This paper proposes a data science approach based on Benford's Law to analyse tourist
flows–being tourism a relevant economic sector in Sicily. In particular, we are interested in …

It is rather a norm for researchers to directly use the log difference of an asset price to
compute returns. However, this log return is only a conditional approximation of the actual …

Bu çalışmanın ana amacı Benford Yasası'ndan ve Beneish Modelinden yararlanılarak olası
finansal hilenin/hatanın ve/veya muhasebe manipülasyonunun gerçekleşip …

This paper reviews earlier applications that claimed non-conformity of COVID-19 in the
United States with Benford's Law, and uses later and more granular data to demonstrate that …

The global turmoil with the emergence of the Covid-19 pandemic caused extreme price
drops and volatility in financial markets. The aim of this study is to measure the impact of the …

Integrar conceitos de outras áreas do conhecimento com a Contabilidade possibilita na
promoção da qualidade da informação, da transparência e traça novos caminhos para a …