Data/hora: 07/06/2024 03:58:31

Provedor de dados: | 31
País: | United States
Título: | DETECTING EVIDENCE OF NON-COMPLIANCE IN SELF-REPORTED POLLUTION EMISSIONS DATA: AN APPLICATION OF BENFORD'S LAW
Autores: | Dumas,   Christopher F.; Devine,   John H.
Data: | 2000-09-26
Ano: | 2000
Palavras-chave: | Benford; Digital frequency analysis; Pollution monitoring; Pollution regulation; Enforcement; Environmental Economics and Policy; Q25; Q28.
Resumo: | The paper introduces Digital Frequency Analysis (DFA) based on Benford's Law as a new technique for detecting non-compliance in self-reported pollution emissions data. Public accounting firms are currently adopting DFA to detect fraud in financial data. We argue that DFA can be employed by environmental regulators to detect fraud in self-reported pollution emissions data. The theory of Benford's Law is reviewed, and statistical justifications for its potentially widespread applicability are presented. Several common DFA tests are described and applied to North Carolina air pollution emissions data in an empirical example.
Tipo: | Conference Paper or Presentation
Idioma: | Inglês

Identificador:

2274

http://purl.umn.edu/21740

Editor: | AgEcon Search

Relação:

American Agricultural Economics Association&gt;2000 Annual meeting, July 30-August 2, Tampa, FL

Selected Paper

Formato:

44

application/pdf