استخدام قانون بنفورد في اكتشاف عمليات إدارة الأرباح : دراسة تطبيقية على الوحدات الاقتصادية المدرجة في بورصة فلسطين

Abstract EN

This study aims to highlight the importance of using Benford law in discovering profits management operations, Benford's law is one of the modern electronic auditing techniques which is used to discover profits management operations and cheating within the economical unit to achieve special objectives.

The study applied on the net profits of (46) economic units listed on the Palestine Stock Exchange in 2016.The results showed that (14) economic units of the sample of the study had practiced profit management according to the probability of Benford law (30.43%) of the total sample, and this is what the strength of Pearson correlation coefficient (R) has confirmed.

This confirms that the Benford Law is a regulatory tool used to indicate the occurrence of an abnormal phenomenon that requires auditors and specialists to pay more attention to get to the roots of the process.

In light of the findings the study recommends to use Benford Law because it saves time and effort in discovering profit management practices and manipulation.