{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T17:38:31Z","timestamp":1754156311429,"version":"3.41.2"},"reference-count":12,"publisher":"Emerald","issue":"4","license":[{"start":{"date-parts":[[2016,10,3]],"date-time":"2016-10-03T00:00:00Z","timestamp":1475452800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JFC"],"published-print":{"date-parts":[[2016,10,3]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>The purpose of this paper is to propose a methodology to estimate the number of records that were omitted from a data set, and to assess its effectiveness.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>The procedure to estimate the number of records that were omitted from a data set is based on Benford\u2019s law. Empirical experiments are performed to illustrate the application of the procedure. In detail, two simulated Benford-conforming data sets are distorted and the procedure is then used to recover the original patterns of the data sets.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The effectiveness of the procedure seems to increase with the degree of conformity of the original data set with Benford\u2019s law.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title>\n<jats:p>This work can be useful in auditing and economic crime detection, namely in identifying tax evasion.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>This work is the first to propose Benford\u2019s law as a tool to detect data evasion.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/jfc-10-2015-0060","type":"journal-article","created":{"date-parts":[[2016,12,6]],"date-time":"2016-12-06T03:47:17Z","timestamp":1480996037000},"page":"798-805","source":"Crossref","is-referenced-by-count":2,"title":["Assessing the omission of records from a data set using Benford\u2019s law"],"prefix":"10.1108","volume":"23","author":[{"given":"Pedro","family":"Carreira","sequence":"first","affiliation":[]},{"given":"Carlos","family":"Gomes da Silva","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"issue":"4","key":"key2020121201554090300_ref001","first-page":"551","article-title":"The law of anomalous numbers","volume":"78","year":"1938","journal-title":"Proceedings of the American Philosophical Society"},{"issue":"2","key":"key2020121201554090300_ref002","first-page":"321","article-title":"Anomalies in income numbers: evidence of goal oriented behavior","volume":"LXIII","year":"1988","journal-title":"The Accounting Review"},{"volume-title":"Fraud Analysis Techniques using ACL","year":"2009","key":"key2020121201554090300_ref003"},{"issue":"3","key":"key2020121201554090300_ref004","doi-asserted-by":"crossref","first-page":"321","DOI":"10.1080\/02664760601004940","article-title":"Not the first digit! Using Benford\u2019s Law to detect fraudulent scientific data","volume":"34","year":"2007","journal-title":"Journal of Applied Statistics"},{"issue":"2","key":"key2020121201554090300_ref005","doi-asserted-by":"crossref","first-page":"127","DOI":"10.1016\/S0748-5751(00)00008-7","article-title":"Computer assisted analytical procedures using Benford\u2019s law","volume":"18","year":"2000","journal-title":"Journal of Accounting Education"},{"issue":"1","key":"key2020121201554090300_ref006","first-page":"17","article-title":"The effective use of Benford\u2019s law to assist in detecting fraud in accounting data","volume":"5","year":"2004","journal-title":"Journal of Forensic Accounting"},{"issue":"2","key":"key2020121201554090300_ref007","doi-asserted-by":"publisher","first-page":"53","DOI":"10.2308\/ajpt-50340","article-title":"Selecting audit samples using Benford\u2019s Law","volume":"32","year":"2013","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"key2020121201554090300_ref008","doi-asserted-by":"crossref","first-page":"354","DOI":"10.1214\/ss\/1177009869","article-title":"A statistical derivation of the significant-digit law","volume":"10","year":"1995","journal-title":"Statistical Science"},{"issue":"1","key":"key2020121201554090300_ref009","first-page":"39","article-title":"Note of the frequency of use of the different digits in natural numbers","volume":"4","year":"1881","journal-title":"American Journal of Mathematics"},{"key":"key2020121201554090300_ref010","unstructured":"Nigrini, M. (2000), Continuous Auditing, Working paper, Ernst & Young Center for Auditing Research and Advanced Technology, University of Kansas, Lawrence, KS."},{"issue":"2","key":"key2020121201554090300_ref012","first-page":"52","article-title":"The use of Benford\u2019s law as an aid in analytical procedures","volume":"16","year":"1997","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"3","key":"key2020121201554090300_ref013","doi-asserted-by":"crossref","first-page":"219","DOI":"10.1007\/s11846-008-0019-9","article-title":"Benford\u2019s Law: an instrument for selecting tax audit targets?","volume":"2","year":"2008","journal-title":"Review of Management Science"}],"container-title":["Journal of Financial Crime"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/JFC-10-2015-0060","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JFC-10-2015-0060\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JFC-10-2015-0060\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T22:38:02Z","timestamp":1753396682000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/jfc\/article\/23\/4\/798-805\/446870"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2016,10,3]]},"references-count":12,"journal-issue":{"issue":"4","published-print":{"date-parts":[[2016,10,3]]}},"alternative-id":["10.1108\/JFC-10-2015-0060"],"URL":"https:\/\/doi.org\/10.1108\/jfc-10-2015-0060","relation":{},"ISSN":["1359-0790"],"issn-type":[{"type":"print","value":"1359-0790"}],"subject":[],"published":{"date-parts":[[2016,10,3]]}}}