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03588aam a2200301 i 4500 001 FCDB53185F3011E480E64EA6DAD10320 003 SILO 005 20141029010029 008 111123s2012 nju b 001 0 eng 010 $a 2011048571 020 $a 1118152859 (cloth) 020 $a 9781118152850 (cloth) 035 $a (OCoLC)757478805 040 $a DLC $b eng $e rda $c DLC $d YDX $d BTCTA $d UKMGB $d BDX $d YDXCP $d BWX $d YUS $d CDX $d OCLCO $d IUL $d OCLCQ $d OCLCF $d OCLCQ $d SILO 100 1 $a Nigrini, Mark J. $q (Mark John) 245 10 $a Benford's law : $b applications for forensic accounting, auditing, and fraud detection / $c Mark J. Nigrini, B.COM.(HONS), MBA, PH. D. 264 1 $a Hoboken, New Jersey : $b Wiley, $c [2012] 300 $a xx, 330 pages. : $b illustrations ; $c 26 cm. 490 1 $a Wiley corporate F & A series 504 $a Includes bibliographical references (pages 323-325) and index. 505 2 $a Introduction and mathematical foundation -- Theorems, truisms, and a little trivia -- More formulas and facts, and a little fibonacci -- Primary Benford's law tests -- Advanced Bendford's law tests -- Associated Benford's law tests -- Assessing conformity to Benford's law -- Examples of fraudulent data -- Fraudulent financial statements, part 1 -- Fraudulent financial statements, part II -- Madoff and other ponzi schemes -- Earth science and income tax applications -- Future directions and conclusions. 520 $a "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"-- $c Provided by publisher. 830 0 $a Wiley corporate F & A. 941 $a 3 952 $l OVUX522 $d 20231019022620.0 952 $l USUX851 $d 20190502024343.0 952 $l UXAX826 $d 20150514025506.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=FCDB53185F3011E480E64EA6DAD10320Initiate Another SILO Locator Search