IDEAS home Printed from https://ideas.repec.org/p/zbw/wwuiwi/133.html
   My bibliography  Save this paper

Ziffernanalyse zur Betrugserkennung in Finanzverwaltungen: Prüfung von Kassenbelegen

Author

Listed:
  • Dlugosz, Stephan
  • Müller-Funk, Ulrich

Abstract

Die Anwendung der Ziffernanalyse zur Überprüfung von Kassenbelegen ist grundsätzlich möglich. Im Rahmen dieser Arbeit wurde gezeigt, dass die letzten und nicht die ersten Ziffern einer Zahl entscheidend sind.Weiterhin wurden die Voraussetzungen für die Anwendung der Ziffernanalyse auf Basis der letzten Ziffern herausgearbeitet. Der [...]-Test mit simulierten Ablehnungswahrscheinlichkeiten konnte als bester Hypothesentest für diese Anwendung identifiziert werden. Das Verfahren der Ziffernanalyse, welches bis dato nur die Verteilung der Ziffern betrachtete, wurde um Überprüfungen der Abhängigkeitsstrukturen der Zahlen bzw. Ziffern erweitert. Erste empirische Untersuchungen bei (un-)manipulierten Daten haben die Praxistauglichkeit der Ziffernanalyse wie sie hier vorgestellt wird, bestätigt.

Suggested Citation

  • Dlugosz, Stephan & Müller-Funk, Ulrich, 2012. "Ziffernanalyse zur Betrugserkennung in Finanzverwaltungen: Prüfung von Kassenbelegen," Arbeitsberichte des Instituts für Wirtschaftsinformatik 133, University of Münster, Department of Information Systems.
    • Handle: RePEc:zbw:wwuiwi:133
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/62779/1/719118549.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jyrki Niskanen & Matti Keloharju, 2000. "Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 443-452.
    2. De Ceuster, Marc J. K. & Dhaene, Geert & Schatteman, Tom, 1998. "On the hypothesis of psychological barriers in stock markets and Benford's Law," Journal of Empirical Finance, Elsevier, vol. 5(3), pages 263-279, September.
    3. Marsaglia, George & Tsang, Wai Wan, 2002. "Some Difficult-to-pass Tests of Randomness," Journal of Statistical Software, Foundation for Open Access Statistics, vol. 7(i03).
    4. Andreas Diekmann, 2007. "Not the First Digit! Using Benford's Law to Detect Fraudulent Scientif ic Data," Journal of Applied Statistics, Taylor & Francis Journals, vol. 34(3), pages 321-329.
    5. Engel, Hans-Andreas & Leuenberger, Christoph, 2003. "Benford's law for exponential random variables," Statistics & Probability Letters, Elsevier, vol. 63(4), pages 361-365, July.
    6. repec:diw:diwwpp:dp441 is not listed on IDEAS
    7. Hristos Doucouliagos, 2004. "Number preference in Australian stocks," Applied Financial Economics, Taylor & Francis Journals, vol. 14(1), pages 43-54.
    8. Christoph Watrin & Ralf Struffert & Robert Ullmann, 2008. "Benford’s Law: an instrument for selecting tax audit targets?," Review of Managerial Science, Springer, vol. 2(3), pages 219-237, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bernhard Rauch & Max G�ttsche & Stephan Langenegger, 2014. "Detecting Problems in Military Expenditure Data Using Digital Analysis," Defence and Peace Economics, Taylor & Francis Journals, vol. 25(2), pages 97-111, April.
    2. Theoharry Grammatikos & Nikolaos I. Papanikolaou, 2021. "Applying Benford’s Law to Detect Accounting Data Manipulation in the Banking Industry," Journal of Financial Services Research, Springer;Western Finance Association, vol. 59(1), pages 115-142, April.
    3. Horton, Joanne & Krishna Kumar, Dhanya & Wood, Anthony, 2020. "Detecting academic fraud using Benford law: The case of Professor James Hunton," Research Policy, Elsevier, vol. 49(8).
    4. Woodhouse, Sam Alan & Singh, Harminder & Bhattacharya, Sukanto & Kumar, Kuldeep, 2016. "Invisible walls: Do psychological barriers really exist in stock index levels?," The North American Journal of Economics and Finance, Elsevier, vol. 36(C), pages 267-278.
    5. Schräpler Jörg-Peter, 2011. "Benford’s Law as an Instrument for Fraud Detection in Surveys Using the Data of the Socio-Economic Panel (SOEP)," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 231(5-6), pages 685-718, October.
    6. Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2013. "Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings," Working Papers in Accounting Valuation Auditing 2012-1 [rev.], Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    7. Bernhard Rauch & Max Göttsche & Gernot Brähler & Stefan Engel, 2011. "Fact and Fiction in EU‐Governmental Economic Data," German Economic Review, Verein für Socialpolitik, vol. 12(3), pages 243-255, August.
    8. Parnes, Dror, 2022. "Banks' off-balance sheet manipulations," The Quarterly Review of Economics and Finance, Elsevier, vol. 86(C), pages 314-331.
    9. Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2012. "Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings," Working Papers in Accounting Valuation Auditing 2012-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    10. Yves Mard, 2003. "Performance Comptable Et Gestion Des Resultats," Post-Print halshs-00582798, HAL.
    11. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
    12. César Carrera, 2015. "Tracking exchange rate management in Latin America," Review of Financial Economics, John Wiley & Sons, vol. 25(1), pages 35-41, April.
    13. Ben Moews, 2023. "On random number generators and practical market efficiency," Papers 2305.17419, arXiv.org, revised Jul 2023.
    14. Sitsofe Tsagbey & Miguel de Carvalho & Garritt L. Page, 2017. "All Data are Wrong, but Some are Useful? Advocating the Need for Data Auditing," The American Statistician, Taylor & Francis Journals, vol. 71(3), pages 231-235, July.
    15. Philip E Hulme & Danish A Ahmed & Phillip J Haubrock & Brooks A Kaiser & Melina Kourantidou & Boris Leroy & Shana M Mcdermott, 2024. "Widespread imprecision in estimates of the economic costs of invasive alien species worldwide," Post-Print hal-04633043, HAL.
    16. Holmes, Mark J. & Otero, Jesús, 2023. "Psychological price barriers, El Niño, La Niña: New insights for the case of coffee," Journal of Commodity Markets, Elsevier, vol. 31(C).
    17. Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    18. El Mouaaouy Florian & Riepe Jan, 2018. "Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement," German Economic Review, De Gruyter, vol. 19(3), pages 309-329, August.
    19. Bonache, Adrien & Moris, Karen, 2009. "Nonlinear and chaotic patterns in Japanese video game console sales and consequences for management control," MPRA Paper 18196, University Library of Munich, Germany.
    20. Ng, Travis & Chong, Terence & Du, Xin, 2010. "The value of superstitions," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 293-309, June.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:wwuiwi:133. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/ilmuede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.