Benford’s Law and transparency: an analysis of municipal expenditure

This study aims to ascertain an adherence between the level of municipal transparency and the application of Benford's Law in implementing the municipal expenditure. Therefore, two municipalities in the state of Goiás were selected, one with a higher and one a lower level of transparency, accor...

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Autores principales:	Ricardo Sartori Cella, Ercilio Zanolla
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2018
Materias:	data auditing ranking of municipal transparency accounting fraud detection municipal expenditures corruption Business HF5001-6182
Acceso en línea:	https://doaj.org/article/5b573536ecce4e1bb636b149185a27b7
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spelling	oai:doaj.org-article:5b573536ecce4e1bb636b149185a27b72021-11-11T15:48:07ZBenford’s Law and transparency: an analysis of municipal expenditure1807-734X10.15728/bbr.2018.15.4.2https://doaj.org/article/5b573536ecce4e1bb636b149185a27b72018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123056181002https://doaj.org/toc/1807-734XThis study aims to ascertain an adherence between the level of municipal transparency and the application of Benford's Law in implementing the municipal expenditure. Therefore, two municipalities in the state of Goiás were selected, one with a higher and one a lower level of transparency, according to the National Transparency Ranking of the Federal Public Ministry, of 2016. Then, we performed Z and chi-square tests on the expenses engaged in the first four months of 2016 to check for incompliances with the Benford’s Law. Based on the data analyzed we were able to conclude that: the municipality with greater transparency has greater conformity with Benford’s Law; the municipality with less transparency showed greatest discrepancies between the expected and observed frequencies; the municipality with less transparency showed higher likelihood of irregularities in the execution of expenditures, compared to the municipality with greater transparency. Both municipalities showed discrepancies regarding Benford's Law, differing from each other only by the degree of calculated divergences from the model.Ricardo Sartori CellaErcilio ZanollaFUCAPE Business Schoolarticledata auditingranking of municipal transparencyaccounting fraud detectionmunicipal expenditurescorruptionBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 15, Iss 4, Pp 331-347 (2018)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	data auditing ranking of municipal transparency accounting fraud detection municipal expenditures corruption Business HF5001-6182
spellingShingle	data auditing ranking of municipal transparency accounting fraud detection municipal expenditures corruption Business HF5001-6182 Ricardo Sartori Cella Ercilio Zanolla Benford’s Law and transparency: an analysis of municipal expenditure
description	This study aims to ascertain an adherence between the level of municipal transparency and the application of Benford's Law in implementing the municipal expenditure. Therefore, two municipalities in the state of Goiás were selected, one with a higher and one a lower level of transparency, according to the National Transparency Ranking of the Federal Public Ministry, of 2016. Then, we performed Z and chi-square tests on the expenses engaged in the first four months of 2016 to check for incompliances with the Benford’s Law. Based on the data analyzed we were able to conclude that: the municipality with greater transparency has greater conformity with Benford’s Law; the municipality with less transparency showed greatest discrepancies between the expected and observed frequencies; the municipality with less transparency showed higher likelihood of irregularities in the execution of expenditures, compared to the municipality with greater transparency. Both municipalities showed discrepancies regarding Benford's Law, differing from each other only by the degree of calculated divergences from the model.
format	article
author	Ricardo Sartori Cella Ercilio Zanolla
author_facet	Ricardo Sartori Cella Ercilio Zanolla
author_sort	Ricardo Sartori Cella
title	Benford’s Law and transparency: an analysis of municipal expenditure
title_short	Benford’s Law and transparency: an analysis of municipal expenditure
title_full	Benford’s Law and transparency: an analysis of municipal expenditure
title_fullStr	Benford’s Law and transparency: an analysis of municipal expenditure
title_full_unstemmed	Benford’s Law and transparency: an analysis of municipal expenditure
title_sort	benford’s law and transparency: an analysis of municipal expenditure
publisher	FUCAPE Business School
publishDate	2018
url	https://doaj.org/article/5b573536ecce4e1bb636b149185a27b7
work_keys_str_mv	AT ricardosartoricella benfordslawandtransparencyananalysisofmunicipalexpenditure AT erciliozanolla benfordslawandtransparencyananalysisofmunicipalexpenditure
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Benford’s Law and transparency: an analysis of municipal expenditure

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