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  ETH Zurich Sociology Working Paper No. 8 Benford’s Law and Fraud Detection. Facts and Legends Andreas Diekmann, Ben JannFebruary 2010 ETH Zurich, Chair of Sociology SEW E 21, Scheuchzerstrasse 708092 Zurich, SwitzerlandTel. +41 44 632 55 56Fax +41 44 632 10 54info@soz.gess.ethz.chwww.socio.ethz.ch Published as:Diekmann, Andreas, Ben Jann (2010). Benford's Law and Fraud Detection: Facts and Legends. German Economic Review 11(3): 397-401.      Benford’s Law and Fraud Detection. Facts and Legends   #$%&'() *+',-($$ ($% .'$ /($$ 012 34&+56 78 9':&4(&; <= =  Abstract:  >) .'$?@&%A) B(C ( D@@% +$)E&4-'$E E@ %'E'5E ?&(4% +$ &'F@&E) @? )E(E+)E+5(B ($% )5+'$E+?+5 %(E(G 9@& ( H(B+% E')E E6' F&@:(:+B+E; @? I?(B)' F@)+E+H')J ($% I?(B)' $'D(E+H')J 6() E@  :' B@C8 2@C'H'&K +E +) H'&; %@4:E?4B C6'E6'& E6' .'$?@&% %+)E&+:4E+@$ +) ($ (FF&@F&+(E' E@@B E@ %+)5&+-+$(E' :'EC''$ -($+F4B(E'% ($% $@$L-($+F4B(E'% ')E+-(E')8 94&E6'& &')'(&56 )6@4B% ?@54) -@&' @$ E6' H(B+%+E; @? 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