The examination of the validity of Bendford´s model in scope of accounting data of entrepreneurial units in the Czech Republic

Petr Hanzal () and Ivana Faltova Leitmanova
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Petr Hanzal: University of South Bohemia in České Budějovice

Acta Universitatis Bohemiae Meridionales, 2010, vol. 13, issue 4, 39-46

Abstract: The aim of this paper is to prove the validity, alternatively to elaborate the Benford’s model, in the scope of accounting data, gained from the entrepreneurial units in the Czech republic, as the part of study of the external regional economic relations at the level of the entrepreneurial subjects. The result of the examination should be considered as the contribution to the information system of the tax authorities, disposable to detect of the fraud in accounting data and to improve the efficiency of the tax inspections.

Keywords: Benford’s model; Detecting fraud in accounting data; Data integration; First digit (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:boh:actaub:v:13:y:2010:i:4:p:39-46

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