Benford's law : applications for forensic accounting, auditing, and fraud detection / / Mark J. Nigrini.
"A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered. Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits,...
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Superior document: | Wiley corporate F & A |
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Year of Publication: | 2012 |
Language: | English |
Series: | Wiley corporate F & A.
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Physical Description: | xx, 330 p. :; ill. |
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Nigrini, Mark J. (Mark John) Benford's law [electronic resource] : applications for forensic accounting, auditing, and fraud detection / Mark J. Nigrini. Hoboken, N.J. : Wiley, 2012. xx, 330 p. : ill. Wiley corporate F & A Includes bibliographical references and index. "A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered. Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources"-- Provided by publisher. Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. Fraud Prevention. Accounting fraud. Forensic accounting. Electronic books. ProQuest (Firm) Wiley corporate F & A. https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=821998 Click to View |
language |
English |
format |
Electronic eBook |
author |
Nigrini, Mark J. |
spellingShingle |
Nigrini, Mark J. Benford's law applications for forensic accounting, auditing, and fraud detection / Wiley corporate F & A |
author_facet |
Nigrini, Mark J. ProQuest (Firm) ProQuest (Firm) |
author_variant |
m j n mj mjn |
author_fuller |
(Mark John) |
author2 |
ProQuest (Firm) |
author2_role |
TeilnehmendeR |
author_corporate |
ProQuest (Firm) |
author_sort |
Nigrini, Mark J. |
title |
Benford's law applications for forensic accounting, auditing, and fraud detection / |
title_sub |
applications for forensic accounting, auditing, and fraud detection / |
title_full |
Benford's law [electronic resource] : applications for forensic accounting, auditing, and fraud detection / Mark J. Nigrini. |
title_fullStr |
Benford's law [electronic resource] : applications for forensic accounting, auditing, and fraud detection / Mark J. Nigrini. |
title_full_unstemmed |
Benford's law [electronic resource] : applications for forensic accounting, auditing, and fraud detection / Mark J. Nigrini. |
title_auth |
Benford's law applications for forensic accounting, auditing, and fraud detection / |
title_new |
Benford's law |
title_sort |
benford's law applications for forensic accounting, auditing, and fraud detection / |
series |
Wiley corporate F & A |
series2 |
Wiley corporate F & A |
publisher |
Wiley, |
publishDate |
2012 |
physical |
xx, 330 p. : ill. |
isbn |
9781118286869 (electronic bk.) |
callnumber-first |
H - Social Science |
callnumber-subject |
HV - Social Pathology, Criminology |
callnumber-label |
HV6691 |
callnumber-sort |
HV 46691 N54 42012 |
genre |
Electronic books. |
genre_facet |
Electronic books. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=821998 |
illustrated |
Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
360 - Social problems & social services |
dewey-ones |
363 - Other social problems & services |
dewey-full |
363.25/963 |
dewey-sort |
3363.25 3963 |
dewey-raw |
363.25/963 |
dewey-search |
363.25/963 |
oclc_num |
767974730 |
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(MiAaPQ)500821998 (Au-PeEL)EBL821998 (CaPaEBR)ebr10542544 (CaONFJC)MIL362187 (OCoLC)767974730 |
hierarchy_parent_title |
Wiley corporate F & A |
is_hierarchy_title |
Benford's law applications for forensic accounting, auditing, and fraud detection / |
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Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. 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