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Statistical fraud detection in reporting of Croatian public companies (CROSBI ID 200265)

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Slijepčević, Siniša ; Blašković, Branimir Statistical fraud detection in reporting of Croatian public companies // Financijska teorija i praksa, 38 (2014), 1; 81-96

Podaci o odgovornosti

Slijepčević, Siniša ; Blašković, Branimir

engleski

Statistical fraud detection in reporting of Croatian public companies

Statistical methods based on Benford’s distribution, Z- and χ2 -statistics are being successfully applied to detect likely accounting and reporting fraud, for example in daily usage of the Internal Revenue Service in USA, and in historical analysis of Greek macroeconomic reporting. We adapt and apply the methodology to the analysis of reporting of the leading Croatian public companies. We find indications of reporting fraud in several of analyzed companies. In particular we find correlation between likelihood of reporting fraud, measured as a deviation from the Benford’s law, and reported net income losses, for companies large enough (with revenue at least 1 billion kn). Finally, we suggest application of the methodology to improve internal processes, efficiency and effectiveness of the State Auditing Office.

Benford law; public companies; reporting; fraud detection; auditing

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Podaci o izdanju

38 (1)

2014.

81-96

objavljeno

1332-3970

Povezanost rada

Matematika