Global ETD Search
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Showing 1 to 4 of 4 for “"Benford's Law"”.
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Benford's law and humanly generated prices in auction houses and buyout systems of virtual worlds
… buy the item. Since the establishment of Benford's Law, it has been supported that data generated by humans typically does not follow Benford's Law, proving to be a beneficial tool in detecting fraudulent accounting data. However, this study shows that the leading significant digits of …
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A study of probability distributions of DCT coefficients in JPEG compression
… developed is used to validate the Generalized Benford's Law for leading digit distributions of quantized AC block DCT coefficients.
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Benford’s law and electoral integrity: A forensic analysis of African elections
This study examines the applicability of Benford’s Law (BL) as a forensic auditing tool for detecting anomalies in electoral results. BL, which predicts the expected distribution of leading digits in naturally occurring numerical datasets, has been widely employed in financial fraud detection and …
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PREDICTING THE RISK OF FRAUD IN EQUITY CROWDFUNDING OFFERS AND ASSESSING THE WISDOM OF THE CROWD
… Therefore, I employ a predictive analytics tool, Benford’s Law, to assess the fraud risk of the offering. I select observable indicators to represent the Fraud Triangle dimensions—incentives, opportunities and rationalization—and test if they predict fraud risk. I also compare offer funding …