value of the last digit: statistical fraud detection with digit analysis

Digit distributions are a popular tool for the detection of tax payers' noncompliance and other fraud. In the early stage of digital analysis, Nigrini and Mittermaier (A J Pract Theory 16(2):52-67, 1997) made use of Benford's Law (Benford in Am Philos Soc 78:551-572, 1938) as a natural ref...

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Bibliographic details
Volume: 3
Main Author: Dlugosz, Stephan
Müller-Funk, Ulrich
Format: Journal Article
Language: English
Place of publication: Berlin/Heidelberg : Springer-Verlag
published in: Advances in data analysis and classification Vol. 3; no. 3; pp. 281 - 290
ISSN: 1862-5355
EISSN: 1862-5355
Discipline: Mathematics
Online Access: available in Bonn?
Database: AGRIS
Database information Databases - DBIS