Is conditional conservatism a source of deviations of financial statements from Benford’s Law?
Article
Nguyen, T. T., Duong, C. and Nguyen, N. T. M. 2022. Is conditional conservatism a source of deviations of financial statements from Benford’s Law? Journal of Applied Accounting Research. 23 (5), pp. 1024-1046. https://doi.org/10.1108/JAAR-02-2021-0037
Authors | Nguyen, T. T., Duong, C. and Nguyen, N. T. M. |
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Abstract | Purpose – In this paper, we examine the association between conditional conservatism and deviations of the first digits of financial statement items from what are expected by Benford’s Law. |
Journal | Journal of Applied Accounting Research |
Journal citation | 23 (5), pp. 1024-1046 |
ISSN | 0967-5426 |
Year | 2022 |
Publisher | Emerald Publishing Limited |
Accepted author manuscript | License File Access Level Anyone |
Digital Object Identifier (DOI) | https://doi.org/10.1108/JAAR-02-2021-0037 |
Publication dates | |
Online | 12 Jan 2022 |
Publication process dates | |
Accepted | 21 Dec 2021 |
Deposited | 14 Jan 2022 |
Copyright holder | © 2022 Emerald Publishing Limited |
Additional information | This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com. |
https://repository.uel.ac.uk/item/8q270
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