Rauch, Bernhard and Goettsche, Max and Braehler, Gernot and Geidel, Felix and Pietras, Thomas (2014) Assessing the Accountability Reports of Political Parties in Germany using Benford's Law. BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 66 (2). pp. 175-191. ISSN 0340-5370,
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Political parties receive government grants based on their accountability reports provided by the parties themselves. Despite the duty to enforce auditing, a noticeable high amount of fraud within these reports has been detected. In the past years Benford's Law has gained popularity as a digit test to uncover fraud in datasets. Deviations from the expected Benford distribution are possible indicators for manipulations. Consequently, the accountability reports of 15 political parties from 1995 to 2010 have been collected and analyzed. The political party with the highest deviation from Benfords Law are "Graue Panther". The result is remarkable as "Graue Panther" were convicted of data manipulation in reality. Therefore, we regard our findings as evidence for the efficiency of the Benford test.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | FRAUD DETECTION; 1ST DIGIT; NUMBERS; |
| Subjects: | 600 Technology > 610 Medical sciences Medicine |
| Divisions: | Business, Economics and Information Systems > Institut für Volkswirtschaftslehre und Ökonometrie |
| Depositing User: | Dr. Gernot Deinzer |
| Date Deposited: | 18 Nov 2019 14:48 |
| Last Modified: | 18 Nov 2019 14:48 |
| URI: | https://pred.uni-regensburg.de/id/eprint/10516 |
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