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Benford’s Law and transparency: an analysis of municipal expenditure

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  • Additional Information
    • Publication Information:
      FUCAPE Business School, 2018.
    • Publication Date:
      2018
    • Collection:
      LCC:Business
    • Abstract:
      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.
    • File Description:
      electronic resource
    • ISSN:
      1808-2386
      1807-734X
    • Relation:
      http://www.redalyc.org/articulo.oa?id=123056181002; https://doaj.org/toc/1808-2386; https://doaj.org/toc/1807-734X
    • Accession Number:
      10.15728/bbr.2018.15.4.2
    • Rights:
      Journal Licence: CC BY
    • Accession Number:
      edsdoj.5b573536ecce4e1bb636b149185a27b7
  • Citations
    • ABNT:
      RICARDO SARTORI CELLA; ERCILIO ZANOLLA. Benford’s Law and transparency: an analysis of municipal expenditure. BBR: Brazilian Business Review, [s. l.], v. 15, n. 4, p. 331–347, 2018. DOI 10.15728/bbr.2018.15.4.2. Disponível em: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.5b573536ecce4e1bb636b149185a27b7&custid=s8280428. Acesso em: 10 jul. 2020.
    • AMA:
      Ricardo Sartori Cella, Ercilio Zanolla. Benford’s Law and transparency: an analysis of municipal expenditure. BBR: Brazilian Business Review. 2018;15(4):331-347. doi:10.15728/bbr.2018.15.4.2.
    • AMA11:
      Ricardo Sartori Cella, Ercilio Zanolla. Benford’s Law and transparency: an analysis of municipal expenditure. BBR: Brazilian Business Review. 2018;15(4):331-347. doi:10.15728/bbr.2018.15.4.2
    • APA:
      Ricardo Sartori Cella, & Ercilio Zanolla. (2018). Benford’s Law and transparency: an analysis of municipal expenditure. BBR: Brazilian Business Review, 15(4), 331–347. https://doi.org/10.15728/bbr.2018.15.4.2
    • Chicago/Turabian: Author-Date:
      Ricardo Sartori Cella, and Ercilio Zanolla. 2018. “Benford’s Law and Transparency: An Analysis of Municipal Expenditure.” BBR: Brazilian Business Review 15 (4): 331–47. doi:10.15728/bbr.2018.15.4.2.
    • Harvard:
      Ricardo Sartori Cella and Ercilio Zanolla (2018) ‘Benford’s Law and transparency: an analysis of municipal expenditure’, BBR: Brazilian Business Review, 15(4), pp. 331–347. doi: 10.15728/bbr.2018.15.4.2.
    • Harvard: Australian:
      Ricardo Sartori Cella & Ercilio Zanolla 2018, ‘Benford’s Law and transparency: an analysis of municipal expenditure’, BBR: Brazilian Business Review, vol. 15, no. 4, pp. 331–347, viewed 10 July 2020, .
    • MLA:
      Ricardo Sartori Cella, and Ercilio Zanolla. “Benford’s Law and Transparency: An Analysis of Municipal Expenditure.” BBR: Brazilian Business Review, vol. 15, no. 4, Jan. 2018, pp. 331–347. EBSCOhost, doi:10.15728/bbr.2018.15.4.2.
    • Chicago/Turabian: Humanities:
      Ricardo Sartori Cella, and Ercilio Zanolla. “Benford’s Law and Transparency: An Analysis of Municipal Expenditure.” BBR: Brazilian Business Review 15, no. 4 (January 1, 2018): 331–47. doi:10.15728/bbr.2018.15.4.2.
    • Vancouver/ICMJE:
      Ricardo Sartori Cella, Ercilio Zanolla. Benford’s Law and transparency: an analysis of municipal expenditure. BBR: Brazilian Business Review [Internet]. 2018 Jan 1 [cited 2020 Jul 10];15(4):331–47. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.5b573536ecce4e1bb636b149185a27b7&custid=s8280428