We use panel data that consists of aggregated annual bank account balances and analyze
the first two digits of each observation to evaluate conformity to Benford's Law. The data …

The COVID-19 pandemic has spurred controversies related to whether countries manipulate
reported data for political gains. We study the association between accuracy of reported …

The “first digit law” or “Benford's law” is a mathematical distribution discovered by Simon
Newcomb and Frank Benford. It states, that the probability of the leading number d (d∈{1 …

This paper used the Newcomb-Benford Law (NB Law) to analyze 210,899 contracts issued
by sixty management units in two states in the Brazilian Northeast in 2010. In this article we …

Elections on unfair playing fields are common. Yet election day fraud can result in
authoritarians losing office. The freer the environment, the more an authoritarian must rely …

RESUMO O presente trabalho utilizou a Lei de Newcomb-Benford (NB-Lei) para analisar
210.899 valores de notas de empenho emitidas por sessenta unidades gestoras …

We use the Newcomb-Benford law to test if countries have manipulated reported data during
the COVID-19 pandemic. We find that democratic countries, countries with the higher gross …

Introduction: Through forensic auditing a new way to monitor medical data was opened.
Forensic auditing uses Benford's law, which explains the frequency distribution in naturally …

Background:“Forensic auditing” opened a new way to monitor demographic data. Benford's
law explains the frequency distribution in naturally occurring data sets. We applied this law …

A large body of literature examines the determinants of corporate tax avoidance. In this
paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation …