000			00926npc a2200157Ia 4500
008			140613s2012 xx 000 0 und d
060			_a658.1511
100			_aREDDY, Y V
245			_aEntropic analysis in financial forensics
260			_c2012
300			_a42-57
520			_aDigital analysis has become an accepted tool for computer forensic examination of suspicious financial transaction. A major component of digital analysis is Benford's law whic postulates that in accounting data not subject to substantial error orfraud, significiant digits are not uniformly distributed and that smalller digit occur more often then larger digits as significiant digit. In this paper, entropy-based mutual informatiopn is proposed to decide whether a dataset conforms to benford distribution or not.
700			_aSEBASTIN, A
773			_oP14467 _nM _933562 _011225 _tICFAI: Journal of Accounting Research
942			_2ddc _cARTCL
999			_c11378 _d11378