Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings

Klaus Henselmann, Elisabeth Scherr and Dominik Ditter

No 2012-1, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

Keywords: Benford's Law; XBRL; interactive data; SEC filings; financial statement analysis; forensic investing; Benford'sches Gesetz; SEC Veröffentlichungen; Bilanzanalyse; Bilanzfälschung (search for similar items in EconPapers)
JEL-codes: C12 C46 C81 M40 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20121

Access Statistics for this paper

More papers in Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().