• DOI:10.1111/j.1468-0475.2011.00542.x
Corpus ID: 155072460

Fact and Fiction in EU-Governmental Economic Data

@article{Rauch2011FactAF,
  title={Fact and Fiction in EU-Governmental Economic Data},
  author={B. Rauch and Max Goettsche and S. Engel and Gernot Br{\"a}hler},
  journal={German Economic Review},
  year={2011},
  volume={12},
  pages={243 - 255}
}

B. Rauch, Max Goettsche, +1 author Gernot Brähler

Published 2011

Economics

German Economic Review

Abstract To detect manipulations or fraud in accounting data, auditors have successfully used Benford’s law as part of their fraud detection processes. Benford’s law proposes a distribution for first digits of numbers in naturally occurring data. Government accounting and statistics are similar in nature to financial accounting. In the European Union (EU), there is pressure to comply with the Stability and Growth Pact criteria. Therefore, like firms, governments might try to make their economic… CONTINUE READING

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