On evaluation of sample size to test hypothesis on Benford’s distribution - Janusz L. Wywial - Vita e Pensiero - Articolo Statistica & Applicazioni

On evaluation of sample size to test hypothesis on Benford’s distribution

newdigital On evaluation of sample size to test hypothesis
on Benford’s distribution
Article
journal STATISTICA & APPLICAZIONI
issue STATISTICA & APPLICAZIONI - 2020 - 2
title On evaluation of sample size to test hypothesis on Benford’s distribution
author
publisher Vita e Pensiero
format Article | Pdf
online since 07-2021
doi 10.26350/999999_000038
issn 1824-6672 (print) | 2283-6659 (digital)
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Benford’s distribution,also known as first-digit law, is used to detect several kinds of frauds on the basis of data. Several statistical tests are used to verify that real-life sources of data have Benford’s distribution. In this paper we consider in detail the well-known chi-square test and the Kolmogorov test of goodness of fit. The considerations are focused on determining the sample size that provides the assumed significance level as well as the power of the test. The necessary sample size is evaluated on the basis of simulation analysis under reasonable formulated alternative distributions to Benford’s distribution and under assumed significance levels and powers of the statistical tests.

keywords

Auditing, Chi-Square Test, Kolmogorov Test, Power, Fraud Detection.

Author biography

Department of Statistics, Econometrics and Mathematics - University of Economics in Katowice - street: 1 Maja 50, 40 - 287 KATOWICE, Poland
(e-mail: wywial@ue.katowice.pl).

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