ABSTRACT
Benford’s Law has been frequently used for fraud detection and is introduced in various accounting, auditing, and analytics courses. Instead of using specialized computer-aided auditing tools, this teaching case purports to apply Microsoft Excel to demonstrate the process, applicability, and benefits of Benford’s Law by analyzing publicly available datasets on confirmed COVID-19 and credit card fraud cases. This hands-on exercise also enhances students’ Excel skills to extract, transform, and load (ETL) data and use various data visualizations (e.g., pie/100 percent stacked/combo charts) to display proportional information. This case provides an engaging learning experience that matches student skill levels, stimulates critical thinking, and fosters interest in forensic accounting.
Data Availability: Data are available from the authors upon request.
JEL Classifications: M42; M41; I20.
