2022
DOI: 10.1002/mde.3595
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Benford's law, small business financial reporting, and survival

Abstract: Benford's law states that in collections of numbers, the leading digit is likely to be small. Drawing on this law, which is a widely used tool in forensic accounting, we ask whether small and medium‐sized enterprises (SMEs) that violate Benford's law on the reporting of key accounting items are more likely to fail. Using a sample of 220,583 Portuguese SMEs (2010–2018), those companies violating Benford's law in reporting cash had the highest odds of failure, followed by net income, current liabilities, assets,… Show more

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“…Penelitian di bidang Akuntansi Forensik di US menempati proporsi tertinggi dalam klasifikasi penelitian yang terindex scopus berdasarkan negara. Penelitian ini mencakup berbagai topik yang krusial yaitu fraud detection pada sektor privat yang telah dilakukan oleh (Lee et al, 2008), (Miller, 2015), dan (Patel et al, 2022). Topik lainnya yang berkembang di US antara lain mencegah, dan menginvestigasi kecurangan keuangan yang dilakukan oleh (Clikeman, 2013).…”
Section: Gambar 2 Document By Countryunclassified
“…Penelitian di bidang Akuntansi Forensik di US menempati proporsi tertinggi dalam klasifikasi penelitian yang terindex scopus berdasarkan negara. Penelitian ini mencakup berbagai topik yang krusial yaitu fraud detection pada sektor privat yang telah dilakukan oleh (Lee et al, 2008), (Miller, 2015), dan (Patel et al, 2022). Topik lainnya yang berkembang di US antara lain mencegah, dan menginvestigasi kecurangan keuangan yang dilakukan oleh (Clikeman, 2013).…”
Section: Gambar 2 Document By Countryunclassified