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Applied Economics Letters Volume 21, 2014 - Issue 3
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Original Articles

Deficit versus social statistics: empirical evidence for the effectiveness of Benford’s law

Bernhard RauchDepartment of Economics, University of Regensburg, D-93040Regensburg, GermanyCorrespondence[email protected]
,
Max GöttscheDepartment of Controlling and Auditing, Catholic University of Eichstätt-Ingolstadt, D-85049Ingolstadt, Germany
,
Gernot BrählerDepartment of Taxation Theory and Auditing, Ilmenau University of Technology, D-98693Ilmenau, Germany
&
Thomas KronfeldDepartment of Taxation Theory and Auditing, Ilmenau University of Technology, D-98693Ilmenau, Germany
Pages 147-151 | Published online: 16 Oct 2013

References

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  • Benford, F. (1938) The law of anomalous numbers, Proceedings of the American Philosophical Society, 78, 551–72.
  • Cho, W. K. T. and Gaines, B. J. (2007) Breaking the (Benford) law: statistical fraud detection in campaign finance, The American Statistician, 61, 218–23.
  • Durtschi, C., Hillison, W. and Pacini, C. (2005) The effective use of Benford’s law to assist in detecting fraud in accounting data, Journal of Forensic Accounting, 5, 17–34.
  • Gonzalez-Garcia, J. and Pastor, G. (2009) Benford’s law and macroeconomic data quality, IMF Working Paper No. WP/09/10, Statistics Department, International Monetary Fund, Washington, DC.
  • Hill, T. P. (1995) A Statistical derivation of the significant-digit law, Statistical Science, 10, 354–63.
  • Judge, G. G. and Schechter, L. (2009) Detecting problems in survey data using Benford’s law, Journal of Human Resources, 44, 1–24.
  • Leemis, L. M., Schmeiser, B. W. and Evans, D. L. (2000) Survival distributions satisfying Benford’s law, The American Statistician, 54, 236–41.
  • Michalski, T. and Stoltz, G. (2012) Do countries falsify economic data strategically? Some evidence that they might, Review of Economics and Statistics, 94, 1–83.
  • Nye, J. and Moul, C. (2007) The political economy of numbers: on the application of Benford’s law to international macroeconomic statistics, The B. E. Journal of Macroeconomics, 7, Art. 17.
  • Rauch, B., Göttsche, M., Brähler, G. et al. (2011) Fact and fiction in EU governmental economic data, German Economic Review, 12, 243–55.

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