'Let’s Have a Chat': Principles for the Effective Application of ChatGPT and Large Language Models in the Practice of Forensic Accounting

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4351817

#chatGPT #forensicAccounting

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Benford's Law turns out to be a poor test for election fraud

"Why do Biden's votes not follow Benford's Law?"

https://youtube.com/watch?v=etx0k1nLn78

The distribution of values fails to meet the multiple orders of magnitude requirement for applying Benford's Law.

"Benford's Law and the Detection of Election Fraud"

Abstract: The proliferation of elections in even those states that are arguably anything but democratic has given rise to a focused interest on developing methods for detecting fraud in the official statistics of a state's election returns. Among these efforts are those that employ Benford's Law, with the most common application being an attempt to proclaim some election or another fraud free or replete with fraud. This essay, however, argues that, despite its apparent utility in looking at other phenomena, Benford's Law is problematical at best as a forensic tool when applied to elections....

https://www.cambridge.org/core/journals/political-analysis/article/benfords-law-and-the-detection-of-election-fraud/3B1D64E822371C461AF3C61CE91AAF6D

#ForensicAccounting #FraudDetection #BenfordsLaw #elections