Efficient measurement and identification of corruption are important for combatting it. The researchers develop new tests that uncover the strategic nature of intent to defraud with data manipulation, and then apply these methods to a World Bank project in Africa. Digit analysis exploits the fact that humanly produced data follow different patterns than naturally occurring data. Ensminger’s tests are based on Benford’s Law of natural digit distributions, and include new statistical techniques to accommodate smaller sample sizes, capture deviations based upon their monetary profitability, and expose efforts to subvert detection. A forensic audit of the same project by the World Bank provides external validity. (JEL Codes:  D73, O22, H83, C49)


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