Mathematics Statistics and Probability

Benford’s Law and Fraud Detection

Description

This cluster of papers focuses on the statistical analysis and applications of Benford's Law, a phenomenon that describes the frequency distribution of leading digits in many real-life sets of numerical data. The papers cover topics such as fraud detection, election irregularities, data authenticity, financial data analysis, forensic accounting, and the application of Benford's Law to monitor and assess the quality of COVID-19 reporting.

Keywords

Benford's Law; fraud detection; election irregularities; data authenticity; financial data; statistical analysis; forensic accounting; COVID-19 reporting; accounting data manipulation; data quality

Most Cited Works

Action Title Date Authors
A Statistical Derivation of the Significant-Digit Law 1995-11-01 Theodore P. Hill
+
Counterfactuals and Two Kinds of Expected Utility 1978-01-01 Allan Gibbard William Harper
+
A First Course in Information Theory 2002-01-01 Raymond W. Yeung
+
An Introduction to Cryptography 2006-09-18 R. A. Mollin
+
The Classical Decision Problem 1997-01-01 Egon Börger Erich Grädel Yuri Gurevich
+
The discrepancy method: randomness and complexity 2002-12-01 Bernard Chazelle
Statistical Fraud Detection: A Review 2002-08-01 Richard J. Bolton David J. Hand
Quantum Probability for Probabilists 1993-01-01 Paul-André Meyer
+
An Introduction to Kolmogorov Complexity and Its Applications 2019-01-01 Ming Li Paul Vitányi
+
Authentication Theory/Coding Theory 2007-08-12 Gustavus J. Simmons
+
On Simpson's Paradox and the Sure-Thing Principle 1972-06-01 Colin R. Blyth
+
Logical basis for information theory and probability theory 1968-09-01 A. N. Kolmogorov
Probability Theory: Independence, Interchangeability, Martingales 1998-12-01 Robert Lund Y. S. Chow Henry Teicher
+
Combinatorial foundations of information theory and the calculus of probabilities 1983-08-31 A. N. Kolmogorov
+
Stein's Paradox in Statistics 1977-05-01 Bradley Efron Carl N. Morris
+
Slightly More Realistic Personal Probability 1967-12-01 Ian Hacking
+
Minimum Message Length and Kolmogorov Complexity 1999-04-01 Christopher S. Wallace
+
ON THE EXTREME INDIVIDUALS AND THE RANGE OF SAMPLES TAKEN FROM A NORMAL POPULATION 1925-12-01 L. H. C. Tippett
A New Class of Random Number Generators 1991-08-01 George Marsaglia Arif Zaman
+
THE COMPLEXITY OF FINITE OBJECTS AND THE DEVELOPMENT OF THE CONCEPTS OF INFORMATION AND RANDOMNESS BY MEANS OF THE THEORY OF ALGORITHMS 1970-12-31 Alexander K. Zvonkin Leonid A. Levin
+
A New Interpretation of Information Rate 1956-07-01 J. L. Kelly
+
Primer on Certain Elements of Medical Decision Making 1975-07-31 Barbara J. McNeil E. Keller S. James Adelstein
Recursively enumerable sets of positive integers and their decision problems 1944-01-01 Emil L. Post
Computable algebra, general theory and theory of computable fields. 1960-01-01 Michael O. Rabin
+
The definition of random sequences 1966-12-01 Per Martin-Löf
+
The 3<i>x</i>+ 1 Problem and its Generalizations 1985-01-01 Jeffrey C. Lagarias
The Three Sigma Rule 1994-05-01 Friedrich Pukelsheim
+
Geometric statistics and dynamic fragmentation 1985-08-01 D. E. Grady M.E. Kipp
+
A new interpretation of information rate 1956-09-01 John D. Kelly
+
ON ANYON SUPERCONDUCTIVITY 1989-07-01 Yihong Chen Frank Wilczek Edward Witten Bertrand I. Halperin
How to construct random functions 1986-08-10 Oded Goldreich Shafi Goldwasser Silvio Micali
+
Computing Machinery and Intelligence (1950) 2004-09-09 Alan Turing
+
Optical image encryption based on input plane and Fourier plane random encoding 1995-04-01 Philippe Réfrégier Bahram Javidi
+
How to Generate Cryptographically Strong Sequences of Pseudorandom Bits 1984-11-01 Manuel Blum Silvio Micali
Cryptographic distinguishability measures for quantum-mechanical states 1999-05-01 Christopher A. Fuchs J. van de Graaf
+
Financial Statement Fraud: Insights from the Academic Literature 2008-11-01 Chris E. Hogan Zabihollah Rezaee Richard A. Riley Uma Velury
+
A Way to Simplify Truth Functions 1955-11-01 W. V. Quine
+
The Discrimination of Visual Number 1949-10-01 Edward Kaufman M. W. Lord T. W. Reese Jens Volkmann
+
Asymmetric Information and Legislative Rules with a Heterogeneous 1989-05-01 Thomas W. Gilligan Keith Krehbiel
+
The Problem of Simplifying Truth Functions 1952-10-01 W. V. Quine
+
Advances in Cryptology – ASIACRYPT 2015 2015-01-01 Tetsu Iwata Jung Hee Cheon
+
Advances in Cryptology – ASIACRYPT 2020 2020-01-01 Shiho Moriai Huaxiong Wang
+
Advances in Cryptology – CRYPTO 2016 2016-01-01 Matthew J. B. Robshaw Jonathan Katz
+
Advances in Cryptology – CRYPTO 2016 2016-01-01 Matthew J. B. Robshaw Jonathan Katz
+
Advances in Cryptology – ASIACRYPT 2021 2021-01-01 Mehdi Tibouchi Huaxiong Wang
+
An Introduction to Kolmogorov Complexity and Its Applications 1993-01-01 Ming Li Paul Vitányi
Quantum Fingerprinting 2001-09-26 Harry Buhrman Richard Cleve John Watrous Ronald de Wolf
+
The Science of Fractal Images 1988-01-01 Michael F. Barnsley Robert L. Devaney Benoît B. Mandelbrot Heinz‐Otto Peitgen Dietmar Saupe Richard F. Voss
+
Stein's Estimation Rule and Its Competitors--An Empirical Bayes Approach 1973-03-01 Bradley Efron Carl N. Morris
The Malliavin Calculus and Related Topics 1995-01-01 David Nualart

Most Recent Works

Action Title Date Authors
+
Calculations and Complexity 2025-03-04 Erica Scharrer Srividya Ramasubramanian
+
Minimum Quantum Degrees with Maya Diagrams 2025-03-06 Ryan M. Shifler
The Heroic Age of Probability: Kolmogorov, Doob, Lévy, Khinchin and Feller 2025-03-05 Andrew J. Heunis
+
Benford and power law distributions: Representation and simulation 2025-03-12 Claudio Lupi
+
Enhancing the Uganda Revenue Authority’s Financial Auditing Systems through Quantum Computing: Securing and Verifying Transactions in a Post-Quantum World 2025-03-16 Kenneth Besigomwe
+
The Jacobsthal-Collatz-Terras model of conjecture the natural numbers in &lt;i&gt;κq&lt;/i&gt; + 1 problems 2025-03-17 Petro Kosobutskyy
+
Real numbers: “Dedekind cuts are us!” 2025-03-18 Robert André
+
Corrigendum to “Mapping the trends of Financial Statement Fraud detection research from the historical roots and seminal work” [J. Econ. Criminol. 6 (2024) 1–24] 2025-03-18 M. Beemamol B. Charumathi
+
EVOLUÇÃO TECNOLÓGICA, INTELIGÊNCIA ARTIFICIAL, AUDITORIA CONTÍNUA: AUDITORES VERSUS NOVAS TECNOLOGIAS 2025-03-19 Rogéria Comastri de Castro Almeida Emerson Santana de Souza
+
Can attention detect AI-generated text? A novel Benford's law-based approach 2025-03-21 Zhenhua Wang Guang Xu Ming Ren
+
Data Mining for Benford’s Law in Ancient Roman Coins 2025-03-21 Akhilesh Warty Eugene Pinsky
+
Monotonicity and Convergence in the Collatz Conjecture: the Tendency of Integers to Reach 1 2025-03-24 Guillermo Wells Abascal
+
Freedom of Information 2025-03-26
Muhasebe Teorilerinde Yenilikçi Bir Yaklaşım: Momentum Muhasebesi 2025-03-25 Fırat Kınalı
A test of significance for Benford’s law based on the Chebyshev distance 2025-03-25 Leonardo Campanelli
Categorisation of Scientometric Data in a Benfordian Context 2025-03-20 Marc Bertin Thierry Lafouge
+
COMPARATIVE ANALYSIS OF MILLING-BAKERY AND CONFECTIONERY INDUSTRY IN SERBIA BASED ON BENFORD’S LAW 2025-03-27 Dragana Petrović Milan Novović Milan Šoškić
+
Newcomb-Benford number law and ecological processes 2025-03-28 Robert D. Davic
+
A Proof of the Collatz Conjecture via Thermodynamic Entropy Decay, Modular Arithmetic, and 2-Adic Analysis 2025-03-30 Faustino Malena
Coverages and Grothendieck Toposes 2025-03-26 Emilio Minichiello
+
Hybrid (m; t) extension of Fibonacci and Lucas p-numbers 2025-04-01 Bandhu Prasad
+
Can Dissemination of True Information Constitute Market Manipulation? 2025-04-03 Andri Fannar Bergþórsson
+
Detecting Benford’s Law Effectiveness Threshold Differences According to Affecting Operation 2025-04-03 Jaroslav Petráš Ardian Hyseni Ján Zbojovský Marek Pavlík
+
Some more results on relativized Chaitin's Ω 2025-04-01 Liang Yu
+
Upgrading subordination properties in free probability 2025-03-15 Serban T. Belinschi Hari Bercovici
+
Le « cinquième castor affairé » : une victoire collective 2025-03-26 Jean‐Paul Delahaye
+
Lucas Numbers that are Palindromic Concatenations of Two Distinct Repdigits 2025-04-02 Herbert Batte
+
Quantum Best Arm Identification with Quantum Oracles 2025-04-11 Xuchuang Wang Yu-Zhen Janice Chen Matheus Guedes de Andrade Jonathan Allcock Mohammad Hajiesmaili John C. S. Lui Don Towsley
+
Furstenberg Topology and Collatz Problem 2025-04-15 Edward Tutaj Halszka Tutaj–Gasińska
+
Rethinking Security: Cryptography in the Age of Quantum Computing 2025-04-17 John Olusegun Fajinmi
+
The subtleties of small truth as a prerequisite for larger theory evaluation 2025-04-18 David Trafimow
+
Application of Benford's Law to Detect Fraud in Customers’ Ending Balances Using First Digit Test, Second Digit Test, and First Two Digits Test 2025-04-23 Muhammad Riza Firdaus Agung Prabowo Najmah Istikanaah
+
Neutrosophics of Precise Imprecision 2025-04-18 Florentín Smarandache
Quantum Deep Sets and Sequences 2025-04-02 Vladimir Vargas-Calderón
+
Hava Kirlilik Düzeylerindeki Anomali Tespitinde Benford Kanunu ve Genelleştirilmiş Uç Değer Dağılım: Ankara İli Örneği 2025-04-25 Hatice Nur Karakavak Gamze Özel
+
A Family Whose Computable Numberings are All Complete 2025-04-28 M. Kh. Faĭzrahmanov
+
Using the Newcomb–Benford law to detect species misreporting in mixed pelagic catches 2025-04-01 Eros Quesada Massimiliano Cardinale Nuno Prista Valerio Bartolino Patrik Börjesson Mikaela Bergenius Niklas Larson Annelie Hilvarsson Katja Ringdahl
+
Sign Convention for $A_{\infty}$-operations in Bott-Morse Case 2025-04-29 Kaoru Ono
+
YAPAY ZEKÂ VE DİJİTALLEŞMENİN MUHASEBE VE DENETİM ALANLARINA ETKİSİ: VOSVİEWER TEKNİĞİ İLE BİBLİYOMETRİK ANALİZ 2025-04-30 Nurettin Özdemir
+
Improved verification limit for the convergence of the Collatz conjecture 2025-05-02 David Barina
+
Testing Conformity with Benford's Law in Chaotic Dynamical Systems 2025-05-02
+
Detecting Anomalies in Voter Registration Data (2024 ESRA Issue) 2025-05-02 Norizan Anwar A Jain Jaclyn J. Kettler
+
From Theory to Platelets: Unraveling the History and Complexities of Biased Signaling 2025-05-01 NaShea C. Kendrick Guoying Huang Germaine J. Harvey Marvin T. Nieman
+
Artificial Intelligence and Decision-Making: A Bibliometric Study Based on the Scopus 2025-05-03 Alex Fabianne de Paulo Giovanni Brambilla
+
Multicombinators as observable presheaves 2025-05-06 Rocco Gangle Fernando Tohmé Gianluca Caterina
+
Quantum speed limit for Kirkwood-Dirac quasiprobabilities 2025-05-07 Sagar Silva Pratapsi Sebastian Deffner Stefano Gherardini
+
Mastering data complexity beyond traditional computation 2025-05-07 Ruedi Stoop
+
Collatz Sequence: Negative Parity Invariance, Saturation Point, and Cycles 2025-04-01 Danilo Merlini Luca Rusconi Sala Massimo Sala Nicoletta
+
La Ley de Benford (Ley del Primer Dígito) en las compras públicas de combustibles y lubricantes en Paraguay. Período 2014 - 2023 2025-03-24 L. Barrios
+
Cryptographic milestones: Origins, modern algorithms, and the quantum era 2025-05-09 M. P. Sebastian