Benford’s Law in the Forensic Analysis of Cash Flow Statements of Business Entities in Bosnia and Herzegovina
Authors
Nejla Smječanin
Master in Accounting and Auditing, University of Sarajevo, School of Economics and Business
Ševala Isaković-Kaplan
sevala.isakovic-kaplan@efsa.unsa.ba
University of Sarajevo, School of Economics and Business
DOI: https://doi.org/10.2478/jfap-2025-0007 | Journal eISSN: 2744-1687
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:
Related subjects:
© 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.