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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CITATION STYLE
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 Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics) (Vol. 11973 LNCS, pp. 402–409). Springer. https://doi.org/10.1007/978-3-030-39081-5_35
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