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VERIFYING THE AUTHENTICITY OF THE ACCOUNTING DATA USING THE BENFORD’S ALGORITHM

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21220%2F18%3A00318878" target="_blank" >RIV/68407700:21220/18:00318878 - isvavai.cz</a>

  • Alternative codes found

    RIV/68407700:21630/18:00318878

  • Result on the web

    <a href="http://evlm.stuba.sk/APLIMAT2018/proceedings/Papers/0632_Kostalek_Kotatkova-Stranska.pdf" target="_blank" >http://evlm.stuba.sk/APLIMAT2018/proceedings/Papers/0632_Kostalek_Kotatkova-Stranska.pdf</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    VERIFYING THE AUTHENTICITY OF THE ACCOUNTING DATA USING THE BENFORD’S ALGORITHM

  • Original language description

    This article describes examples of such algorithms, which is basing on the knowledge of American physics Benford. Benford's law describes the behavior of empirical values, when the size of the relative frequency digits forms a numeric or financial data. The aim of the article is a description of the model that is capable of decomposition on single digit figures. The digits are calculating relative to frequency and those are then comparing to the probabilistic model respectful of Benford's law.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2018

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Proceedings of 17th Conference on Applied Mathematics - Aplimat 2018

  • ISBN

    978-80-227-4765-3

  • ISSN

  • e-ISSN

  • Number of pages

    6

  • Pages from-to

    632-637

  • Publisher name

    Slovak University of Technology

  • Place of publication

    Bratislava

  • Event location

    Bratislava

  • Event date

    Feb 6, 2018

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article