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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The aplication of Benford's law in accounting and auditing
 Kabourková, Lucie ; Procházka, David (advisor) ; Rada, Miroslav (referee)
This bachelor thesis focuses on the Benford's law, also called the First-Digit Law. The major objective of this study is to describe the application of the law customarily in accounting and auditing. It outlines possible complications in the practical application, but attempts to eliminate the aforementioned shortcomings. Selected financial statements served as subjects for the empirical part of the study. Financial statements are matched against the expected Benford's common distribution utilizing the Pearson's chi-squared test.
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