Number Generation Patterns: Exploratory Analysis for Determinants

• In Event: Cyber Platforms, Text Analytics and Number Generation Patterns

Abstract

This study examines whether gender or cultural identification result in different number generation patterns. Based on neuroscience findings that detail differences between the genders with brain component activation for tasks, we expect that males and females generate number patterns that differ from each other. In the same vein, we expect that cultural differences in numerology will promote variances between cultural backgrounds when generating number patterns. From our survey results representing 1,335 observations, we fail to find an association for gender differences but do find evidence of cultural variability impacting the number patterns generated for the first digit of numbers. For fraud investigators and auditors who use Benford’s law to identify areas for investigation, we provide insights into individual characteristics that might affect the potentially falsified data.

Authors

• Renee Flasher, Ball State University

• Troy D Janes, Purdue University

• Greg Wright, Indianapolis Chapter, Association of Certified Fraud Examiners