Journal of Mathematical Sciences: Advances and ApplicationsAuthor's: Zoran Jasak
Pages: [1] - [16]
Received Date: December 31, 2014
Submitted by:
DOI: http://dx.doi.org/10.18642/jmsaa_7100121436
Benford’s law gives expected patterns of the digits in
numerical data. It can be used as a tool to detect outliers, for
example, as a test for the authenticity and reliability of transaction
level accounting data. Based on Benford’s law tests for first
two digits, first three digits, last digits, last digit, last two
digits have been derived as an additional analytical tool.
Benford’s law is known as a ‘first digit law’,
‘digit analysis’ or ‘Benford-Newcomb
phenomenon’. Leading first digits we can treat as division of
interval 
in 9 intervals; leading first two digits
we can treat as division of interval 
in 90 intervals. In this text, we elaborate
case when intervals are divided in arbitrarily chosen number
of subintervals. For such case analytical
form for expectation and variance are developed. Special interest is
in case when 
Benford’s law, arithmetic sequences, expectation, variance.
