METHODS TO PREVENT FORGERY OF ACCOUNTING DATA

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21220%2F18%3A00326900" target="_blank" >RIV/68407700:21220/18:00326900 - isvavai.cz</a>
Alternative codes found
RIV/68407700:21630/18:00326900
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
METHODS TO PREVENT FORGERY OF ACCOUNTING DATA
Original language description
Accounting data are empirical data and, although it does not seem possible, empirical data is governed by certain laws. These patterns were described by American engineer Frank Benford, so they are called Benford's laws. Benford's laws describe the distribution of numerical frequencies in the first places of empirical data. Our article describes a model that uses Benford´s laws, statistical methods, different ways of selecting and evaluating data. Where the resulting output is the answer to the question of whether there is a consistency between the accounting data examined and Benford's laws. If accounting data is significantly different from Benford's laws, there is a suspicion that these data are not empirical. Data has been edited.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of 6th INTERNATIONAL SCIENTIFIC CONFERENCE IFRS: Global Rules & Local Use
ISBN
978-80-906585-7-8
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
333-340
Publisher name
Anglo-americká vysoká škola, z.ú.
Place of publication
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Event location
Praha
Event date
Oct 11, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000461826900029

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