An investigation of Zipf's Law for fraud detection (DSS#06-10-1826R(2))

Aasheim, 2006, Scanning world wide web documents with the vector space model, Decision Support Systems, 42, 10.1016/j.dss.2005.03.002 Adamic, 2002, Zipf's law and the Internet, Journal of Glottometrics, 3 2004 Benford, 1938, The law of anomalous numbers, Proceedings of the American Philosophical Society, 78 Bolton, 2002, Statistical fraud detection: a review, Journal of Statistic, 17 Carlos, 2000, A simple and efficient test for Zipf's law, Journal of Economics Letters, 66 M. Chu, A research of using digital rules and data mining to build an investigation model of the audit selecting case, Master student Dissertation (National Chung Cheng University, Taiwan, 2005). Coderre, 1999 Dobrynin, 2005, SOPHIA: an interactive cluster-based retrieval system for the OHSUMED collection, IEEE Transactions on Information Technology in Biomedicine, 9, 10.1109/TITB.2005.847184 Durtschi, 2004, The effective use of Benford's law to assist in detecting fraud in accounting data, Journal of Forensic Accounting, 5 Ernst Young, 2003 H.M. Gao, How analytical procedures, internal control and regression analysis affect the auditors' judgments, Master student Dissertation (National Chengchi University, Taiwan, 1989). Gudivada, 1997, Information retrieval on the World Wide Web, IEEE Internet Computing, 1, 10.1109/4236.623969 Hill, 1996, A statistical derivation of the significant digit law, Journal of Statistical Science, 10 Y.R. Ju, A research by using digital analysis and data mining as an auditing analytical procedure, Master student Dissertation (National Chung Cheng University, Taiwan, 2004). 2003 Li, 2007, Developing a continuous auditing assistance system based on information process models, Journal of Computer Information Systems, 48 Nigrini, 1996, Digital analysis and the reduction of auditor litigation risk Nigrini, 1997, The use of Benford's Law as an aid in analytical procedures, Auditing: A Journal of Practice and Theory, 16 Pfahringer, 2000, Winning the KDD99 classification cup: bagged boosting, Journal of SIGKDD Explorations, 1 Pietronero, 2004, Explaining the uneven distribution of numbers in nature: the laws of Benford and Zipf, Journal of Physica A, 293 Powers, 1998, Applications and explanations of Zipf's law Ramanathan, 2002, Finding good peers in peer-to-peer networks Ramon, 2002, Zipf's law and random texts, Journal of Advances in Complex Systems, 5 Reed, 2005, Detecting fraud in financial statements: the use of digital analysis as an analytical review procedure, Journal of Forensic Accounting, 6 Ricardo, 1999 Robert, 1989 van Rijsbergen, 1979 Salvatore, 2000, Cost-based modeling for fraud and intrusion detection: results from the JAM Project, Proceedings of DARPA Information Survivability Conference and Exposition, 2 Silvio, 2004, Using digital analysis to detect fraud Situngkir, 2005, What can we see from investment simulation based on generalized (m, 2)-Zipf law? Skousen, 2004, Anomalies and unusual patterns in reported earnings: Japanese managers round earnings, Journal of International Financial Management and Accounting, 15, 10.1111/j.1467-646X.2004.00108.x Sokol, 2001, Precursory steps to mining HCFA health care claims 2005 C. Tang, Z. Xu and M. Mahalingam, PeerSearch: efficient information retrieval in peer-to-peer networks, Technical Report HPL-2002-198, Internet Systems and Storage Laboratory, HP Laboratories (2002). Thomas, 1989, Unusual patterns in reported earning, Journal of The Accounting Review, 64 Wang, 2005, True reasons for Zipf's law in language, Journal of Physics A, 358 L.W. Yang, An investigation of Zipf's Law for fraud detection, Master student Dissertation (National Chung Cheng University, Taiwan, 2006). Zipf, 1949