Dergiler / Current Perspectives in Social Sciences / 2013 / Cilt: 17 Sayı: 1
Benford Kanunu ve Muhasebe Verilerinde Uygulanmasına Ait Kamu Sektöründe Bir Uygulama / Benford’s Law and a Practical Implementation in Public Sector About its Application to Accounting Data
- Sayfa
- 335–348
- DOI
- —
Özet
Öz: Sayıların ilk hanesi başta olmak üzere, belirli hanelerinde her bir rakam için rakamların
Abstract
As a mathematical rule, Benford’s Law, which stipulates that the probabilities of occurrence of numbers particularly in the first digit are not equal and are in different portions, is used to determine the existence of any correction or misleading information on the date that are subject to the accounting control. In this study, applying Benford’s Law to the data of a public entity, the results were put forward.