{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,4]],"date-time":"2025-11-04T23:11:59Z","timestamp":1762297919358},"reference-count":17,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2013,5,1]]},"abstract":"<jats:title>SUMMARY:<\/jats:title>\n               <jats:p>We contribute to digital analysis by developing two mathematical programming models that can assist auditors in selecting more promising audit samples, using Benford's law. One model identifies the smallest subset of nonconforming records in a dataset, given some predefined conformity criteria, and the other highlights the k most nonconforming records. The models take into account several conformity tests and test statistics simultaneously. The application of the models is illustrated using suggested protocols on a set of simulated data. Finally, the effectiveness of the models in detecting typical data manipulations is assessed under different contamination levels.<\/jats:p>","DOI":"10.2308\/ajpt-50340","type":"journal-article","created":{"date-parts":[[2012,10,19]],"date-time":"2012-10-19T18:06:38Z","timestamp":1350669998000},"page":"53-65","source":"Crossref","is-referenced-by-count":14,"title":["Selecting Audit Samples Using Benford's Law"],"prefix":"10.2308","volume":"32","author":[{"given":"Carlos Gomes","family":"da Silva","sequence":"first","affiliation":[{"name":"Carlos Gomes da Silva is a Coordinator Professor and Pedro M. R. Carreira is an Associate Professor, both at the Polytechnic Institute of Leiria."}]},{"given":"Pedro M. R.","family":"Carreira","sequence":"additional","affiliation":[{"name":"Carlos Gomes da Silva is a Coordinator Professor and Pedro M. R. Carreira is an Associate Professor, both at the Polytechnic Institute of Leiria."}]}],"member":"1112","published-online":{"date-parts":[[2012,10,1]]},"reference":[{"key":"2024082916371454300_i1558-7991-32-2-53-Akresh1","article-title":"Research opportunities in auditing: The second decade","author":"Akresh","year":"1998","journal-title":"Audit Approaches and Techniques"},{"key":"2024082916371454300_i1558-7991-32-2-53-AmericanInstituteofCertifiedPublicAccountantsAICPA1","article-title":"Analytical Procedures","author":"American Institute of Certified Public Accountants (AICPA)","year":"1988","journal-title":"Statement on Auditing Standards No. 56"},{"key":"2024082916371454300_i1558-7991-32-2-53-AmericanInstituteofCertifiedPublicAccountantsAICPA2","article-title":"Analytical Procedures","author":"American Institute of Certified Public Accountants (AICPA)","year":"2002","journal-title":"Statement on Auditing Standards No. 99"},{"issue":"4","key":"2024082916371454300_i1558-7991-32-2-53-Benford1","first-page":"551","article-title":"The law of anomalous numbers","volume":"78","author":"Benford","year":"1938","journal-title":"Proceedings of the American Philosophical Society"},{"key":"2024082916371454300_i1558-7991-32-2-53-Boyle1","doi-asserted-by":"crossref","first-page":"879","DOI":"10.1080\/00029890.1994.11997041","article-title":"An application of Fourier series to the most significant digit problem","author":"Boyle","year":"1994","journal-title":"American Mathematical Monthly"},{"issue":"2","key":"2024082916371454300_i1558-7991-32-2-53-Carlslaw1","first-page":"321","article-title":"Anomalies in income numbers: Evidence of goal oriented behavior","volume":"63","author":"Carlslaw","year":"1988","journal-title":"The Accounting Review"},{"issue":"3","key":"2024082916371454300_i1558-7991-32-2-53-Coderre1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1201\/1079\/43249.27.3.19990901\/30268.1","article-title":"Fraud detection using digital analysis","volume":"27","author":"Coderre","year":"1999","journal-title":"EDPACS"},{"key":"2024082916371454300_i1558-7991-32-2-53-Coderre2","unstructured":"Coderre , D . \n          \n          2009 .  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