{"id":"https://openalex.org/W4391583951","doi":"https://doi.org/10.1142/s0218488523400111","title":"Economic and Financial Applications of Benford\u2019s Law: from Traditional Use in Audits to Help in Deep Learning","display_name":"Economic and Financial Applications of Benford\u2019s Law: from Traditional Use in Audits to Help in Deep Learning","publication_year":2023,"publication_date":"2023-12-01","ids":{"openalex":"https://openalex.org/W4391583951","doi":"https://doi.org/10.1142/s0218488523400111"},"language":"en","primary_location":{"id":"doi:10.1142/s0218488523400111","is_oa":false,"landing_page_url":"https://doi.org/10.1142/s0218488523400111","pdf_url":null,"source":{"id":"https://openalex.org/S69518169","display_name":"International Journal of Uncertainty Fuzziness and Knowledge-Based Systems","issn_l":"0218-4885","issn":["0218-4885","1793-6411"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319815","host_organization_name":"World Scientific","host_organization_lineage":["https://openalex.org/P4310319815"],"host_organization_lineage_names":["World Scientific"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Uncertainty, Fuzziness and Knowledge-Based Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093874654","display_name":"Phuoc Nguyen Kim","orcid":null},"institutions":[{"id":"https://openalex.org/I4210096063","display_name":"Ho Chi Minh City Open University","ror":"https://ror.org/00tean533","country_code":"VN","type":"education","lineage":["https://openalex.org/I4210096063"]}],"countries":["VN"],"is_corresponding":false,"raw_author_name":"Phuoc Nguyen Kim","raw_affiliation_strings":["Ho Chi Minh City Open University, 97 Vo Van Tan, District 3, Ho Chi Minh City, Vietnam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ho Chi Minh City Open University, 97 Vo Van Tan, District 3, Ho Chi Minh City, Vietnam","institution_ids":["https://openalex.org/I4210096063"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041947867","display_name":"Jonatan Contreras","orcid":null},"institutions":[{"id":"https://openalex.org/I164936912","display_name":"The University of Texas at El Paso","ror":"https://ror.org/04d5vba33","country_code":"US","type":"education","lineage":["https://openalex.org/I164936912"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jonatan Contreras","raw_affiliation_strings":["Department of Computer Science, University of Texas at El Paso, El Paso, TX 79968, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computer Science, University of Texas at El Paso, El Paso, TX 79968, USA","institution_ids":["https://openalex.org/I164936912"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047541010","display_name":"Martine Ceberio","orcid":"https://orcid.org/0000-0001-5680-1155"},"institutions":[{"id":"https://openalex.org/I164936912","display_name":"The University of Texas at El Paso","ror":"https://ror.org/04d5vba33","country_code":"US","type":"education","lineage":["https://openalex.org/I164936912"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Martine Ceberio","raw_affiliation_strings":["Department of Computer Science, University of Texas at El Paso, El Paso, TX 79968, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computer Science, University of Texas at El Paso, El Paso, TX 79968, USA","institution_ids":["https://openalex.org/I164936912"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055175461","display_name":"Nguy\u1ec5n Ng\u1ecdc Th\u1ea1ch","orcid":"https://orcid.org/0000-0001-8822-2633"},"institutions":[{"id":"https://openalex.org/I3129629310","display_name":"Ho Chi Minh University of Banking","ror":"https://ror.org/03fsckq75","country_code":"VN","type":"education","lineage":["https://openalex.org/I3129629310"]}],"countries":["VN"],"is_corresponding":false,"raw_author_name":"Nguyen Ngoc Thach","raw_affiliation_strings":["Ho Chi Minh University of Banking, 36 Ton That Dam, District 1, Ho Chi Minh City, Vietnam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ho Chi Minh University of Banking, 36 Ton That Dam, District 1, Ho Chi Minh City, Vietnam","institution_ids":["https://openalex.org/I3129629310"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.5689,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.71360656,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"31","issue":"Supp02","first_page":"197","last_page":"207"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.9998999834060669,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.9998999834060669,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T12002","display_name":"Computability, Logic, AI Algorithms","score":0.9233999848365784,"subfield":{"id":"https://openalex.org/subfields/1703","display_name":"Computational Theory and Mathematics"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/benfords-law","display_name":"Benford's law","score":0.8521271347999573},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.8024893403053284},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4823017120361328},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.3942966163158417},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.37688425183296204},{"id":"https://openalex.org/keywords/law","display_name":"Law","score":0.35295456647872925},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.3289450705051422},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.12293452024459839},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.06373390555381775}],"concepts":[{"id":"https://openalex.org/C152636012","wikidata":"https://www.wikidata.org/wiki/Q817168","display_name":"Benford's law","level":2,"score":0.8521271347999573},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8024893403053284},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4823017120361328},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3942966163158417},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37688425183296204},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.35295456647872925},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3289450705051422},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.12293452024459839},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06373390555381775}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1142/s0218488523400111","is_oa":false,"landing_page_url":"https://doi.org/10.1142/s0218488523400111","pdf_url":null,"source":{"id":"https://openalex.org/S69518169","display_name":"International Journal of Uncertainty Fuzziness and Knowledge-Based Systems","issn_l":"0218-4885","issn":["0218-4885","1793-6411"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319815","host_organization_name":"World Scientific","host_organization_lineage":["https://openalex.org/P4310319815"],"host_organization_lineage_names":["World Scientific"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Uncertainty, Fuzziness and Knowledge-Based Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.699999988079071,"display_name":"Peace, Justice and strong institutions","id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W1601795611","https://openalex.org/W2009543464","https://openalex.org/W2058065576","https://openalex.org/W2104466937","https://openalex.org/W2169118308","https://openalex.org/W2314547889","https://openalex.org/W2320153803","https://openalex.org/W4247827174","https://openalex.org/W4324121459"],"related_works":["https://openalex.org/W2734415684","https://openalex.org/W2165048824","https://openalex.org/W1980147927","https://openalex.org/W3186068795","https://openalex.org/W3124667545","https://openalex.org/W4212843477","https://openalex.org/W2254161145","https://openalex.org/W1967231687","https://openalex.org/W1552135273","https://openalex.org/W3101499207"],"abstract_inverted_index":{"Benford\u2019s":[0,79,184],"Law":[1,185],"is":[2,35,64,88,135],"an":[3,101],"interesting":[4],"and":[5,40,53,71,111,138,175],"unexpected":[6],"empirical":[7],"phenomenon":[8],"\u2014":[9,52,99],"that":[10,44,65,74,89,120],"if":[11],"we":[12,154,162,176],"take":[13],"a":[14,29,156],"large":[15],"list":[16],"of":[17,25,93,107,183],"number":[18],"from":[19],"real":[20,51],"data,":[21],"the":[22,45,58,66,108,121,129,133,148,181],"first":[23,62],"digits":[24],"these":[26],"numbers":[27],"follow":[28],"certain":[30],"non-uniform":[31],"distribution.":[32],"This":[33],"law":[34,87,95,126,168],"actively":[36],"used":[37],"in":[38,47,186],"economics":[39],"finance":[41],"to":[42,85,103,143,147,159,165,169],"check":[43],"data":[46,77],"financial":[48,171],"reports":[49],"are":[50],"not":[54],"improperly":[55],"modified":[56,76],"by":[57],"reporting":[59],"company.":[60],"The":[61,81],"challenge":[63,83],"cheaters":[67],"know":[68],"about":[69],"it,":[70],"make":[72,170],"sure":[73],"their":[75],"satisfies":[78],"law.":[80],"second":[82],"related":[84],"this":[86,94,125,152,167],"lately,":[90],"another":[91],"application":[92,102],"has":[96],"been":[97],"discovered":[98],"namely,":[100],"deep":[104],"learning,":[105],"one":[106],"most":[109,112],"effective":[110],"promising":[113],"machine":[114,187],"learning":[115],"techniques.":[116],"It":[117],"turned":[118],"out":[119],"neurons\u2019":[122],"weights":[123],"obey":[124],"only":[127],"at":[128],"difficult-to-detect":[130],"stage":[131],"when":[132,139],"fitting":[134],"optimal":[136],"\u2013":[137],"further":[140],"attempts":[141],"attempt":[142],"fit":[144],"will":[145],"lead":[146],"undesirable":[149],"over-fitting.":[150],"In":[151],"paper,":[153],"provide":[155,177],"possible":[157],"solution":[158],"both":[160],"challenges:":[161],"show":[163],"how":[164],"use":[166],"cheating":[172],"practically":[173],"impossible,":[174],"qualitative":[178],"explanation":[179],"for":[180],"effectiveness":[182],"learning.":[188]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}