文章基本信息

标题：DETECTING EVIDENCE OF NON-COMPLIANCE IN SELF-REPORTED POLLUTION EMISSIONS DATA: AN APPLICATION OF BENFORD'S LAW
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作者：Dumas, Christopher F. ; Devine, John H.
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2000
期号：SUPPL
出版社：Food Distribution Research Society
摘要：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.
关键词：Benford's Law; Digital Frequency Analysis; Pollution Monitoring; Pollution ;Regulation; Enforcement