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BENFORD YASASI İLE HİLE DENETİMİ : BDS VE KRİTİK DEĞERLER İLE ALTERNATİF BİR YAKLAŞIM

Yıl 2020, Cilt 22, Sayı 1, 107 - 126, 30.03.2020
https://doi.org/10.31460/mbdd.609957

Öz

Birçok savunucusu kadar eleştireni de olmasına rağmen Benford Yasası çok farklı şekillerde muhasebede kullanılagelmiştir. Bu çalışmanın amacı Benford yasasının finansal tabloların denetiminde kullanılmasında alternatif bir standart ve yasa ile uyumun değerlendirilmesinde yeni kritik değerler oluşturmaktır. Bu amaçla BİST’te işlem gören şirketlerin 2013-2017 yılları arası çeyrek dönemlik finansal tabloları (toplam 20 dönem) veri seti olarak kullanılmış, Benford analizi testlerinden 1. Basamak Testi, 2. Basamak Testi ve ilk 2 Basamak testleri uygulanmıştır. Sonuç olarak Benford yasasına uyumun değerlendirilmesinde daha anlamlı sonuçlar veren yeni kritik değerler üretilmiş ve BDS (Benford Basamak Skoru) alarak adlandırılan yeni bir ölçüm standardı hesaplanmıştır. 

Kaynakça

  • Akkaş, M.E., 2007. “Denetimde Benford Kanunu'nun Uygulanması”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9 (1): 191 – 206.
  • Amiram D., Bozanic Z. and Rouen E., 2015. “Financial Statement Errors: Evidence From The Distributional Properties Of Financial Statement Numbers”, Rev Account Stud, 20:1540–1593.
  • Archambault J.J. and Archambault M.E., 2011. “Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law, Analysis.” Accounting Historians Joumal, 38 (2), 145-170.
  • Benford, F., 1938. “The law of anomalous numbers.” Proceedings of the American Philosophical Society, 78 (4), 551-572.
  • Boztepe, E., 2013. “Benford Kanunu ve Muhasebe Denetiminde Kullanılabilirliği.” LAÜ Sosyal Bilimler Dergisi, 4 (1): 73.
  • Carslaw, C., 1988. “Anomalies in Income Numbers: Evidence of Goal Oriented Behavior.” The Accounting Review 63 (2): 321-327.
  • Christian, C., and Gupta, S., 1993.” New Evidence on "Secondary Evasion".” The Journal of the American Taxation Association, 15: 72-93.
  • Das, S., and Zhang, H., 2003. “Rounding-up in Reported EPS, Behavioral Thresholds and Earnings Management.” Journal of Accounting and Economics, 35(1): 31-50.
  • Demir, M., 2014. “Benford Yasası ve Hile Denetiminde Kullanılması”, Unpublished Master Thesis, İstanbul Ticaret Üniversitesi.
  • Dorfleitner, G., and Klein, C., 2008. “Psychological barriers in European stock markets: Where are they?” Global Finance Journal 19 (3): 268-285.
  • Drake, P., and M. Nigrini., 2000. “Computer Assisted Analytical Procedures Using Benford’s Law.” Journal of Accounting Education 18: 127-146.
  • Durtschi, C, Hillison, W., and Pacini, C., 2004. “The Effective Use Of Benford’s Law To Assist In Detecting Fraud in Accounting Data”. Journal of Forensic Accounting V, 17-34.
  • Erdoğan M., Elitaş C., Erkan M., and Aydemir O., 2014. “Muhasebe Hilelerinin Denetiminde Benford Yasası”, Ankara: Gazi Kitabevi.
  • Fewster R.M., 2012. “A Simple Explanation of Benford's Law”, The American Statistician, 63(1), 26-32.
  • Geyer, C.L., and Williamson, P.P., 2004. “Detecting Fraud İn Data Sets Using Benford's Law”. Communications in Statistics-Simulation and Computation, 33 (1), 229-246.
  • Gönen, S., and Rasgen, M., 2016. “Hile denetiminde Benford yasası: Borsa İstanbul örneği”. Journal of International Trade, Finance and Logistics, 1(1), 93-113.
  • Henselmann, K., Scherr, E., and Ditter, D., 2013. “Applying Benford's Law to individual Financial Reports: An Empirical İnvestigation On The Basis of SEC XBRL Filings”, Working Papers in Accounting Valuation Auditing. 2012 (1).
  • Hill, T.P., 1998. “The First-Digit Phenomenon”. American Scientist 86 (4), 358-363.
  • Hill, T.P., 1988. “Random-Number Guessing and the First Digit Phenomenon.” Psychological Reports 62 (3), 967-971.
  • Hsieh, C.H., and Lin, F., 2013. “Applying Digital Analysis to Detect Fraud: An Empirical Analysis of US Marine Industry.” Applied Economics, 45 (1), 135-140.
  • Johnson, G. C., 2009. “Using Benford's Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management.” Journal of Forensic Studies in Accounting & Business, 1 (2).
  • Johnson, G.G., and Weggenmann, J., 2013. “Exploratory Research Applying Benford’s Law to Selected Balances in the Financial Statements of State Governments.” Academy of Accounting & Financial Studies Journal 17 (3), 31-44.
  • Jordan, C. E., and Clark, S. J., 2011. “Detecting Cosmetic Earnings Management Using Benford's Law”. The CPA Journal, 81 (2), 32.
  • Jordan, C. E., Clark, S. J., and Hames, C., 2009. “Manipulating Sales Revenue to Achieve Cognitive Reference Points: An Examination of Large US public Companies.” Journal of Applied Business Research, 25 (2), 95.
  • Kinnunen, J., and Koskela, M., 2003. “Who Is Miss World In Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding Of Net Income Numbers Among Eighteen Countries.” Journal of International Accounting Research, 2 (1), 39-68.
  • Krakar, Z., & Žgela, M., 2009. “Application of Benford's Law in Payment Systems Auditing.” Journal of Information and Organizational Sciences, 33(1), 39-51.
  • Möller, M., 2010., “Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach.” http://ssrn.com/abstract=1529307
  • Newcomb, S., 1881. “Note on The Frequency Of Use Of The Different Digits In Natural Numbers.” American Journal of Mathematics 4 (1), 39-40.
  • Nigrini, M.J., and Mittermaier, L.J., 1997. “The use of Benford's Law as an Aid in Analytical Procedures.” Auditing - A Journal of Practice & Theory 16 (2), 52-67.
  • Nigrini, M.J., 1992. “The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies.” Unpublished PhD. thesis, University of Cincinnati, OH, USA.
  • Nigrini, M.J., 1994. “Using Digital Frequencies To Detect Fraud. Fraud Magazine,” The White Paper Index 8 (2), 3-6.
  • Nigrini, M.J., 1996. “A Taxpayer Compliance Application of Benford’s law.” Journal of the American Taxation Association 18 (1), 72-91.
  • Nigrini, M.J., 1999. “I’ve Got Your Number. Journal of Accountancy” 187 (5), 79-83.
  • Nigrini, M.J., 2000. “Digital Analysis Using Benford's Law: Tests Statistics for Auditors.” Global Audit Publications, Vancouver, Canada.
  • Nigrini, M.J., 2011.” Benford's Law: Applications for Forensic Accounting, Auditing and Fraud Detection.” John Wiley & Sons, Hoboken, New Jersey.
  • Niskanen, J., and Keloharju, M., 2000. “Earnings Cosmetics İn A Tax-Driven Accounting Environment: Evidence From Finnish Public Firms.” European Accounting Review, 9 (3), 443-452.
  • Özdemir, M., 2014. “Muhasebe Denetiminde Benford Kanunu ve Ölçekten Bağımsızlık Yönteminin Sınanmasına Yönelik Bir İnceleme,” Unpublished Master Thesis, İstanbul University, İstanbul
  • Pinkham, R.S., 1961. “On the Distribution of First Significant Digits. Annals of Mathematical Statistics” 32 (4), 1223-1230.
  • Quick, R., and Wolz, M., 2005. “Benford’s Law In German Financial Statements.” Finance India, 19 (4), 1285-1302.
  • Rauch, B., Brähler, G., Engel, S. and Göttsche, M. 2011. “Fact and Fiction in EU-Governmental Economic Data.” German Economic Review 12 (3), 243-255.
  • Skousen, C.J., Guan, L., and Wetzel, T.S., 2004. “Anomalies And Unusual Patterns İn Reported Earnings: Japanese Managers Round Earnings. “Journal of International Financial Management & Accounting 15 (3), 212-234.
  • Tam Cho, W. K., and Gaines, B. J., 2007. “Breaking the (Benford) Law: Statistical Fraud Detection in Campaign Finance.” The American Statistician, 61 (3), 218-223.
  • Thomas, J.K., 1989. “Unusual Patterns in Reported Earnings.” Accounting Review 64 (4), 773-787.
  • Tilden, C., and Janes, T. 2012. “Empirical Evidence of Financial Statement Manipulation During Economic Recessions.” Journal of Finance And Accountancy, 10, 1.
  • Uzuner, MT., 2014. “Benford Yasasinin Borsa İstanbul’da İslem Gören Bankalarin Konsoli̇de Bi̇lançolarina Uygulanmasi.” Finansal Araştırmalar ve Çalışmalar Dergisi, 5 (10), 3-82.
  • Van Caneghem, T., 2012. “Earnings Management Induced By Cognitive Reference Points.” The British Accounting Review 34 (2), 167-178.
  • Yanık, R., and Samancı, T.H., 2013. “Benford Kanunu ve Muhasebe Verilerinde Uygulanmasına Ait Kamu Sektöründe Bir Uygulama.” Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 17 (1), 335-348.
  • www.kap.org.tr (Erişim Tarihi: 10.03.2018)
  • www.finnet.com (Erişim Tarihi: 10.03.2018)

FRAUD DETECTING WITH BENFORD’S LAW: AN ALTERNATIVE APPROACH WITH BDS AND CRITIC VALUES

Yıl 2020, Cilt 22, Sayı 1, 107 - 126, 30.03.2020
https://doi.org/10.31460/mbdd.609957

Öz

Despite has many critical as much as defenders, Benford’s Law has been used many different ways in accounting. The purpose of the study is to create an alternative standard and critical values that can be used to assess financial data compliance with Benford's law for using as an audit procedure. To this end, the allowable deviation limits were determined on an average basis by analysing the quarterly (20 periods total) balance sheet and income statements of the companies traded in BIST for the years 2013-2017. Analysis done in Excel software by performing 1. Digit, 2. Digit and First 2 Digit tests of Benford Analysis. As a result, a new measuring standard BDS (Benford Digit Score) and conformity limits have been created that evaluated is more effective for audit aims.

Kaynakça

  • Akkaş, M.E., 2007. “Denetimde Benford Kanunu'nun Uygulanması”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9 (1): 191 – 206.
  • Amiram D., Bozanic Z. and Rouen E., 2015. “Financial Statement Errors: Evidence From The Distributional Properties Of Financial Statement Numbers”, Rev Account Stud, 20:1540–1593.
  • Archambault J.J. and Archambault M.E., 2011. “Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law, Analysis.” Accounting Historians Joumal, 38 (2), 145-170.
  • Benford, F., 1938. “The law of anomalous numbers.” Proceedings of the American Philosophical Society, 78 (4), 551-572.
  • Boztepe, E., 2013. “Benford Kanunu ve Muhasebe Denetiminde Kullanılabilirliği.” LAÜ Sosyal Bilimler Dergisi, 4 (1): 73.
  • Carslaw, C., 1988. “Anomalies in Income Numbers: Evidence of Goal Oriented Behavior.” The Accounting Review 63 (2): 321-327.
  • Christian, C., and Gupta, S., 1993.” New Evidence on "Secondary Evasion".” The Journal of the American Taxation Association, 15: 72-93.
  • Das, S., and Zhang, H., 2003. “Rounding-up in Reported EPS, Behavioral Thresholds and Earnings Management.” Journal of Accounting and Economics, 35(1): 31-50.
  • Demir, M., 2014. “Benford Yasası ve Hile Denetiminde Kullanılması”, Unpublished Master Thesis, İstanbul Ticaret Üniversitesi.
  • Dorfleitner, G., and Klein, C., 2008. “Psychological barriers in European stock markets: Where are they?” Global Finance Journal 19 (3): 268-285.
  • Drake, P., and M. Nigrini., 2000. “Computer Assisted Analytical Procedures Using Benford’s Law.” Journal of Accounting Education 18: 127-146.
  • Durtschi, C, Hillison, W., and Pacini, C., 2004. “The Effective Use Of Benford’s Law To Assist In Detecting Fraud in Accounting Data”. Journal of Forensic Accounting V, 17-34.
  • Erdoğan M., Elitaş C., Erkan M., and Aydemir O., 2014. “Muhasebe Hilelerinin Denetiminde Benford Yasası”, Ankara: Gazi Kitabevi.
  • Fewster R.M., 2012. “A Simple Explanation of Benford's Law”, The American Statistician, 63(1), 26-32.
  • Geyer, C.L., and Williamson, P.P., 2004. “Detecting Fraud İn Data Sets Using Benford's Law”. Communications in Statistics-Simulation and Computation, 33 (1), 229-246.
  • Gönen, S., and Rasgen, M., 2016. “Hile denetiminde Benford yasası: Borsa İstanbul örneği”. Journal of International Trade, Finance and Logistics, 1(1), 93-113.
  • Henselmann, K., Scherr, E., and Ditter, D., 2013. “Applying Benford's Law to individual Financial Reports: An Empirical İnvestigation On The Basis of SEC XBRL Filings”, Working Papers in Accounting Valuation Auditing. 2012 (1).
  • Hill, T.P., 1998. “The First-Digit Phenomenon”. American Scientist 86 (4), 358-363.
  • Hill, T.P., 1988. “Random-Number Guessing and the First Digit Phenomenon.” Psychological Reports 62 (3), 967-971.
  • Hsieh, C.H., and Lin, F., 2013. “Applying Digital Analysis to Detect Fraud: An Empirical Analysis of US Marine Industry.” Applied Economics, 45 (1), 135-140.
  • Johnson, G. C., 2009. “Using Benford's Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management.” Journal of Forensic Studies in Accounting & Business, 1 (2).
  • Johnson, G.G., and Weggenmann, J., 2013. “Exploratory Research Applying Benford’s Law to Selected Balances in the Financial Statements of State Governments.” Academy of Accounting & Financial Studies Journal 17 (3), 31-44.
  • Jordan, C. E., and Clark, S. J., 2011. “Detecting Cosmetic Earnings Management Using Benford's Law”. The CPA Journal, 81 (2), 32.
  • Jordan, C. E., Clark, S. J., and Hames, C., 2009. “Manipulating Sales Revenue to Achieve Cognitive Reference Points: An Examination of Large US public Companies.” Journal of Applied Business Research, 25 (2), 95.
  • Kinnunen, J., and Koskela, M., 2003. “Who Is Miss World In Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding Of Net Income Numbers Among Eighteen Countries.” Journal of International Accounting Research, 2 (1), 39-68.
  • Krakar, Z., & Žgela, M., 2009. “Application of Benford's Law in Payment Systems Auditing.” Journal of Information and Organizational Sciences, 33(1), 39-51.
  • Möller, M., 2010., “Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach.” http://ssrn.com/abstract=1529307
  • Newcomb, S., 1881. “Note on The Frequency Of Use Of The Different Digits In Natural Numbers.” American Journal of Mathematics 4 (1), 39-40.
  • Nigrini, M.J., and Mittermaier, L.J., 1997. “The use of Benford's Law as an Aid in Analytical Procedures.” Auditing - A Journal of Practice & Theory 16 (2), 52-67.
  • Nigrini, M.J., 1992. “The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies.” Unpublished PhD. thesis, University of Cincinnati, OH, USA.
  • Nigrini, M.J., 1994. “Using Digital Frequencies To Detect Fraud. Fraud Magazine,” The White Paper Index 8 (2), 3-6.
  • Nigrini, M.J., 1996. “A Taxpayer Compliance Application of Benford’s law.” Journal of the American Taxation Association 18 (1), 72-91.
  • Nigrini, M.J., 1999. “I’ve Got Your Number. Journal of Accountancy” 187 (5), 79-83.
  • Nigrini, M.J., 2000. “Digital Analysis Using Benford's Law: Tests Statistics for Auditors.” Global Audit Publications, Vancouver, Canada.
  • Nigrini, M.J., 2011.” Benford's Law: Applications for Forensic Accounting, Auditing and Fraud Detection.” John Wiley & Sons, Hoboken, New Jersey.
  • Niskanen, J., and Keloharju, M., 2000. “Earnings Cosmetics İn A Tax-Driven Accounting Environment: Evidence From Finnish Public Firms.” European Accounting Review, 9 (3), 443-452.
  • Özdemir, M., 2014. “Muhasebe Denetiminde Benford Kanunu ve Ölçekten Bağımsızlık Yönteminin Sınanmasına Yönelik Bir İnceleme,” Unpublished Master Thesis, İstanbul University, İstanbul
  • Pinkham, R.S., 1961. “On the Distribution of First Significant Digits. Annals of Mathematical Statistics” 32 (4), 1223-1230.
  • Quick, R., and Wolz, M., 2005. “Benford’s Law In German Financial Statements.” Finance India, 19 (4), 1285-1302.
  • Rauch, B., Brähler, G., Engel, S. and Göttsche, M. 2011. “Fact and Fiction in EU-Governmental Economic Data.” German Economic Review 12 (3), 243-255.
  • Skousen, C.J., Guan, L., and Wetzel, T.S., 2004. “Anomalies And Unusual Patterns İn Reported Earnings: Japanese Managers Round Earnings. “Journal of International Financial Management & Accounting 15 (3), 212-234.
  • Tam Cho, W. K., and Gaines, B. J., 2007. “Breaking the (Benford) Law: Statistical Fraud Detection in Campaign Finance.” The American Statistician, 61 (3), 218-223.
  • Thomas, J.K., 1989. “Unusual Patterns in Reported Earnings.” Accounting Review 64 (4), 773-787.
  • Tilden, C., and Janes, T. 2012. “Empirical Evidence of Financial Statement Manipulation During Economic Recessions.” Journal of Finance And Accountancy, 10, 1.
  • Uzuner, MT., 2014. “Benford Yasasinin Borsa İstanbul’da İslem Gören Bankalarin Konsoli̇de Bi̇lançolarina Uygulanmasi.” Finansal Araştırmalar ve Çalışmalar Dergisi, 5 (10), 3-82.
  • Van Caneghem, T., 2012. “Earnings Management Induced By Cognitive Reference Points.” The British Accounting Review 34 (2), 167-178.
  • Yanık, R., and Samancı, T.H., 2013. “Benford Kanunu ve Muhasebe Verilerinde Uygulanmasına Ait Kamu Sektöründe Bir Uygulama.” Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 17 (1), 335-348.
  • www.kap.org.tr (Erişim Tarihi: 10.03.2018)
  • www.finnet.com (Erişim Tarihi: 10.03.2018)

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm ANABOLUM
Yazarlar

Onur ÖZEVİN (Sorumlu Yazar)
BOLU ABANT İZZET BAYSAL ÜNİVERSİTESİ
0000-0002-1347-5027
Türkiye


Rahmi YÜCEL
ABANT İZZET BAYSAL ÜNİVERSİTESİ
0000-0001-8601-921X
Türkiye


Mehmet Akif ÖNCÜ
DÜZCE ÜNİVERSİTESİ
Türkiye

Yayımlanma Tarihi 30 Mart 2020
Başvuru Tarihi 23 Ağustos 2019
Kabul Tarihi 15 Mart 2020
Yayınlandığı Sayı Yıl 2020, Cilt 22, Sayı 1

Kaynak Göster

APA Özevin, O. , Yücel, R. & Öncü, M. A. (2020). FRAUD DETECTING WITH BENFORD’S LAW: AN ALTERNATIVE APPROACH WITH BDS AND CRITIC VALUES . Muhasebe Bilim Dünyası Dergisi , 22 (1) , 107-126 . DOI: 10.31460/mbdd.609957