Benford’s Law and transparency: an analysis of municipal expenditure
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Data de Publicação: | 2018 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/371 |
Resumo: | This study aims to ascertain an adherence between the level of municipal transparency and the application of Benford's Law in implementing the municipal expenditure. Therefore, two municipalities in the state of Goiás were selected, one with a higher and one a lower level of transparency, according to the National Transparency Ranking of the Federal Public Ministry, of 2016. Then, we performed Z and chi-square tests on the expenses engaged in the first four months of 2016 to check for incompliances with the Benford’s Law. Based on the data analyzed we were able to conclude that: the municipality with greater transparency has greater conformity with Benford’s Law; the municipality with less transparency showed greatest discrepancies between the expected and observed frequencies; the municipality with less transparency showed higher likelihood of irregularities in the execution of expenditures, compared to the municipality with greater transparency. Both municipalities showed discrepancies regarding Benford's Law, differing from each other only by the degree of calculated divergences from the model. |
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Benford’s Law and transparency: an analysis of municipal expenditureA Lei de Benford e a transparência: uma análise das despesas públicas municipaisData AuditingRanking of Municipal TransparencyAccounting Fraud DetectionMunicipal ExpendituresCorruptionAuditoria de dadosClassificação da transparência municipalDetecção de fraude contábilDespesas municipaisCorrupçãoThis study aims to ascertain an adherence between the level of municipal transparency and the application of Benford's Law in implementing the municipal expenditure. Therefore, two municipalities in the state of Goiás were selected, one with a higher and one a lower level of transparency, according to the National Transparency Ranking of the Federal Public Ministry, of 2016. Then, we performed Z and chi-square tests on the expenses engaged in the first four months of 2016 to check for incompliances with the Benford’s Law. Based on the data analyzed we were able to conclude that: the municipality with greater transparency has greater conformity with Benford’s Law; the municipality with less transparency showed greatest discrepancies between the expected and observed frequencies; the municipality with less transparency showed higher likelihood of irregularities in the execution of expenditures, compared to the municipality with greater transparency. Both municipalities showed discrepancies regarding Benford's Law, differing from each other only by the degree of calculated divergences from the model.Este estudo visa verificar a adesão entre o nível de transparência municipal e a aplicação da Lei de Benford no processo de execução das despesas municipais. Para tanto, dois municípios do estado de Goiás foram selecionados, um com um nível de transparência maior e outro menor, de acordo com o Ranking Nacional de Transparência do Ministério Público Federal, de 2016. Em seguida, foram realizados os testes estatísticos Z e qui-quadrado nas despesas empenhadas no primeiro quadrimestre de 2016 para verificar a sua conformidade com a Lei de Benford. Com base nos dados analisados, foi possível concluir que: o município com maior transparência tem maior conformidade com a Lei de Benford; o município com menor transparência apresentou maiores discrepâncias entre as frequências esperadas e observadas; o município com menos transparência mostrou maior probabilidade de irregularidades na execução das despesas, em comparação com o município com maior transparência. Ambos os municípios apresentaram discrepâncias em relação à Lei de Benford, diferenciando-se entre si apenas pelo grau de divergência calculada no modelo.FUCAPE Business Shool2018-07-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/37110.15728/bbr.2018.15.4.2Brazilian Business Review; Vol. 15 No. 4 (2018): July to August 2018; 331-347Brazilian Business Review; v. 15 n. 4 (2018): Julho a Agosto de 2018; 331-3471808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/371/565http://www.bbronline.com.br/index.php/bbr/article/view/371/566Copyright (c) 2018 Brazilian Business Reviewhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCella, Ricardo SartoriZanolla, Ercilio2018-10-31T18:58:30Zoai:ojs.pkp.sfu.ca:article/371Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-10-31T18:58:30BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
Benford’s Law and transparency: an analysis of municipal expenditure A Lei de Benford e a transparência: uma análise das despesas públicas municipais |
title |
Benford’s Law and transparency: an analysis of municipal expenditure |
spellingShingle |
Benford’s Law and transparency: an analysis of municipal expenditure Cella, Ricardo Sartori Data Auditing Ranking of Municipal Transparency Accounting Fraud Detection Municipal Expenditures Corruption Auditoria de dados Classificação da transparência municipal Detecção de fraude contábil Despesas municipais Corrupção |
title_short |
Benford’s Law and transparency: an analysis of municipal expenditure |
title_full |
Benford’s Law and transparency: an analysis of municipal expenditure |
title_fullStr |
Benford’s Law and transparency: an analysis of municipal expenditure |
title_full_unstemmed |
Benford’s Law and transparency: an analysis of municipal expenditure |
title_sort |
Benford’s Law and transparency: an analysis of municipal expenditure |
author |
Cella, Ricardo Sartori |
author_facet |
Cella, Ricardo Sartori Zanolla, Ercilio |
author_role |
author |
author2 |
Zanolla, Ercilio |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Cella, Ricardo Sartori Zanolla, Ercilio |
dc.subject.por.fl_str_mv |
Data Auditing Ranking of Municipal Transparency Accounting Fraud Detection Municipal Expenditures Corruption Auditoria de dados Classificação da transparência municipal Detecção de fraude contábil Despesas municipais Corrupção |
topic |
Data Auditing Ranking of Municipal Transparency Accounting Fraud Detection Municipal Expenditures Corruption Auditoria de dados Classificação da transparência municipal Detecção de fraude contábil Despesas municipais Corrupção |
description |
This study aims to ascertain an adherence between the level of municipal transparency and the application of Benford's Law in implementing the municipal expenditure. Therefore, two municipalities in the state of Goiás were selected, one with a higher and one a lower level of transparency, according to the National Transparency Ranking of the Federal Public Ministry, of 2016. Then, we performed Z and chi-square tests on the expenses engaged in the first four months of 2016 to check for incompliances with the Benford’s Law. Based on the data analyzed we were able to conclude that: the municipality with greater transparency has greater conformity with Benford’s Law; the municipality with less transparency showed greatest discrepancies between the expected and observed frequencies; the municipality with less transparency showed higher likelihood of irregularities in the execution of expenditures, compared to the municipality with greater transparency. Both municipalities showed discrepancies regarding Benford's Law, differing from each other only by the degree of calculated divergences from the model. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-07-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/371 10.15728/bbr.2018.15.4.2 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/371 |
identifier_str_mv |
10.15728/bbr.2018.15.4.2 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/371/565 http://www.bbronline.com.br/index.php/bbr/article/view/371/566 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Brazilian Business Review https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Brazilian Business Review https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 15 No. 4 (2018): July to August 2018; 331-347 Brazilian Business Review; v. 15 n. 4 (2018): Julho a Agosto de 2018; 331-347 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
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