This "law" is not just used in accounting. It can be used to show fraud in many types of data. Benford's law proved the Iranian election was fraudulent.
The "law" is if you're picking random numbers, like accounting fraud. If all the ballot boxes were the same size, someone trashed all the votes, and someone had to manually assign what the turnout was at each of the boxes (and they had to do it enough times) then it would fail.
This "law" is not just used in accounting. It can be used to show fraud in many types of data. Benford's law proved the Iranian election was fraudulent.
The "law" is if you're picking random numbers, like accounting fraud. If all the ballot boxes were the same size, someone trashed all the votes, and someone had to manually assign what the turnout was at each of the boxes (and they had to do it enough times) then it would fail.