Abstract
Financial statements are formal records of the financial activities that companies use to provide an accurate picture of their financial history. Their main purpose is to offer all the necessary data for an accurate assessment of the economic situation of a company and its ability to attract stakeholders. Our goal is to investigate how Benford’s law can be used to detect fraud in a financial report with the support of trustworthiness by blockchain.
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Acknowledgements
This research is partially supported by POR Calabria FESR-FSE 2014-2020, research project IoT&B, CUP J48C17000230006.
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d’Atri, G., Le, V.T., Garrì, D., d’Atri, S. (2020). Numerical Problems in XBRL Reports and the Use of Blockchain as Trust Enabler. In: Sergeyev, Y., Kvasov, D. (eds) Numerical Computations: Theory and Algorithms. NUMTA 2019. Lecture Notes in Computer Science(), vol 11973. Springer, Cham. https://doi.org/10.1007/978-3-030-39081-5_35
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DOI: https://doi.org/10.1007/978-3-030-39081-5_35
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