Use of Base Invariance in Applications of the Newcomb-Benford Law
In this study, we explore the Newcomb-Benford Law (NBL), a probabilistic approach
that examines the distribution of the first digit in numbers, regardless of their origin.
Definitions, probabilistic aspects, and historical foundations supporting the NBL are
presented, and the law is employed to analyze accounting data related to the budget
execution of expenses resulting from the COVID-19 pandemic, using the digit ratio
method. The results indicated that the data do not adhere to the expected distribution
according to the NBL. Furthermore, in the study, the generalization of the NBL and
its properties, including scale invariance, are addressed, along with a pedagogical
approach proposed for elementary education.