Forensic accounting and Benfords law

Sukanto Bhattacharya*, Kuldeep Kumar

*Corresponding author for this work

Research output: Contribution to journalArticleResearchpeer-review

5 Citations (Scopus)


In the field of forensic accounting, the use of Benford's Law (BL) is relevant in identifying misrepresented information in corporate financial statement. Such information was used to fraudulently misappropriate company funds, cover up illegal transactions, and evade taxation. The BL is playing an important role in detecting corporate frauds on traditional investigative accounting methods and techniques like manual verification of records. BL has also been used in image processing for the identification of forged currency works of art. Overall, BL-based SP tools hold the promise of better solutions for the identification of financial fraud.

Original languageEnglish
Pages (from-to)150-152
Number of pages3
JournalIEEE Signal Processing Magazine
Issue number2
Publication statusPublished - Mar 2008


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