Postprint version. Published in Perceptual and Motor Skills, Volume 83, December 1, 1996, pages 776-778. Copyright © 1996 Ammons Scientific.
NOTE: At the time of publication, the author Theodore P. Hill was not yet affiliated with Cal Poly.
New empirical evidence and statistical derivations of Benford’s Law have led to successful goodness-of fit tests to detect fraud in accounting data. Several recent case studies support the hypothesis that fabricated data does not conform to expected true digital frequencies.