TY  - BOOK
AU  - Nigrini,Mark J.
TI  - Benford's law: applications for forensic accounting, auditing, and fraud detection 
T2  - The Wiley Corporate F & A series
SN  - 9781119203094
AV  - HV6691 
U1  - 363.25/963 23
PY  - 2012///
CY  - Hoboken, New Jersey
PB  - Wiley
KW  - Fraud
KW  - Prevention
KW  - Accounting fraud
KW  - Forensic accounting
KW  - BUSINESS & ECONOMICS / Accounting / General
KW  - bisacsh
KW  - fast
KW  - Fraud - Prevention
KW  - Fraud -- Prevention
KW  - Electronic books
N1  - Includes index; Includes bibliographical references and index; BENFORD'S LAW: Applications for forensic accounting, auditing, and fraud detection; contents; foreword; preface; about the author; Chapter 1: Introduction and mathematical foundations; Benford's expected digit frequencies; Defining the first and first-two digits; Digit patterns of U.S. census data; Logging on to Benford's Law; General significant digit law; Log and behold, the census data; Love at first sight; Mantissa test and census data; Number of records and Benford's Law tests; When should data conform to Benford's Law?; Conclusions; Chapter 2: Theorems, truisms, and a Little trivia
N2  - "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"--
UR  - http://onlinelibrary.wiley.com/book/10.1002/9781119203094
ER  -