Abstract
This study actually draws from and builds on an earlier paper (Kumar and
Bhattacharya, 2002). Here we have basically added a neutrosophic dimension to
the problem of determining the conditional probability that a financial fraud has
been actually committed, given that no Type I error occurred while rejecting the
null hypothesis H0: The observed first-digit frequencies approximate a Benford
distribution; and accepting the alternative hypothesis H1: The observed first-digit
frequencies do not approximate a Benford distribution. We have also suggested
a conceptual model to implement such a neutrosophic fraud detection system.
Bhattacharya, 2002). Here we have basically added a neutrosophic dimension to
the problem of determining the conditional probability that a financial fraud has
been actually committed, given that no Type I error occurred while rejecting the
null hypothesis H0: The observed first-digit frequencies approximate a Benford
distribution; and accepting the alternative hypothesis H1: The observed first-digit
frequencies do not approximate a Benford distribution. We have also suggested
a conceptual model to implement such a neutrosophic fraud detection system.
| Original language | English |
|---|---|
| Pages (from-to) | 7-14 |
| Number of pages | 8 |
| Journal | International Journal of Applied Mathematics |
| Publication status | Published - 2005 |