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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: Nejla Smječanin,  Ševala Isaković-Kaplan and  Lejla Demirović  
Open Access
|Jan 2026

Authors

Nejla Smječanin

nejla.smj@gmail.com

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

Lejla Demirović

lejla.demirovic@efsa.unsa.ba

University of Sarajevo, School of Economics and Business
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.

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