A proposed Benford-based audit sampling method, which selects as the audit sample the set of transactions or balances that needs to be removed from the audit population to leave a remainder that conforms to Benford, is reviewed and reexamined. This study reviews Benford's Law and divides the accounting applications into five categories. Journal of Forensic Accounting Research Teaching NotesĪccounting studies have used the premise that nonconformity to Benford's Law (hereafter, Benford), which gives the expected patterns of the leading digits in numerical data, is a red flag for fraud.Journal of Forensic Accounting Research.The Journal of the American Taxation Association.

Journal of Management Accounting Research.Journal of International Accounting Research.Journal of Information Systems Teaching Notes.

Journal of Governmental & Nonprofit Accounting Teaching Notes.

Journal of Governmental & Nonprofit Accounting.

Journal of Emerging Technologies in Accounting Teaching Notes.

Journal of Emerging Technologies in Accounting.

Current Issues in Auditing Teaching Notes.

AUDITING: A Journal of Practice and Theory.

Issues in Accounting Education Teaching Notes.

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