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Benford’s Law in the Forensic Analysis of Cash Flow Statements of Business Entities in Bosnia and Herzegovina Cover

Benford’s Law in the Forensic Analysis of Cash Flow Statements of Business Entities in Bosnia and Herzegovina

Journal of Forensic Accounting Profession
Volume 5 (2025): Issue 2 (December 2025)
By: ,   and    
Open Access
|Jan 2026
Articles in this issue
DOI: https://doi.org/10.2478/jfap-2025-0007 | Journal eISSN: 2744-1687
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Language: English
Page range: 25 - 42
Submitted on: Nov 30, 2025
Accepted on: Dec 31, 2025
Published on: Jan 26, 2026
Published by: University of Sarajevo
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Forensic analysis,
Financial statement audit,
Cash flow statement,
Benford’s Law,
Manipulation in cash flow data
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Financial reporting, group accounting, accounting and balancing,
Business law

© 2026 Nejla Smječanin, Ševala Isaković-Kaplan, Lejla Demirović, published by University of Sarajevo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 5 (2025): Issue 2 (December 2025)
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