FİNANSAL TABLOLARININ TAŞ VE TOPRAK SEKTÖRÜNDE BENFORD YASASI’NA UYGUNLUĞUNUN ANALİZİ
ANALYZING THE COMPLIANCE OF FINANCIAL STATEMENTS WITH BENFORD'S LAW IN THE STONE AND SOIL SECTOR

Summary/Abstract: Benford’s Law is an effective tool used to detect potential fraud, errors, and other irregularities in financial data. It is preferred by auditors due to its ease of application. Using this tool, auditors can analyze numerical distributions of financial amounts and determine whether there are any potential discrepancies or fraudulent activities. In this study, specific financial items from the balance sheets and income statements of companies in the Stone and Soil Sector, listed in the Borsa Istanbul 100 index, were examined for compliance with Benford’s Law for the period between 2019 and 2023. First-digit tests, known as audit tests, were applied and to determine the comformity of amounts to the law, The similarity between the expected Benford values and the observed values was assessed using the Chi Square test.

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