Benford's law (Record no. 136094)

MARC details
000 -LEADER
fixed length control field 03306nam a2200385 a 4500
001 - CONTROL NUMBER
control field 0000146945
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20171002062049.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
fixed length control field m u
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 111123s2012 njua sb 001 0 eng d
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
Canceled/invalid LC control number 2011048571
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9781118152850
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9781118286869 (e-book)
035 ## - SYSTEM CONTROL NUMBER
System control number (CaPaEBR)ebr10542544
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)767974730
040 ## - CATALOGING SOURCE
Original cataloging agency CaPaEBR
Transcribing agency CaPaEBR
050 14 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HV6691
Item number .N54 2012eb
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 363.25/963
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Nigrini, Mark J.
Fuller form of name (Mark John)
245 10 - TITLE STATEMENT
Title Benford's law
Medium [electronic resource] :
Remainder of title applications for forensic accounting, auditing, and fraud detection /
Statement of responsibility, etc. Mark J. Nigrini.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Hoboken, N.J. :
Name of publisher, distributor, etc. Wiley,
Date of publication, distribution, etc. 2012.
300 ## - PHYSICAL DESCRIPTION
Extent xx, 330 p. :
Other physical details ill.
490 1# - SERIES STATEMENT
Series statement Wiley corporate F & A
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
520 ## - SUMMARY, ETC.
Summary, etc. "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"--
Assigning source Provided by publisher.
533 ## - REPRODUCTION NOTE
Type of reproduction Electronic reproduction.
Place of reproduction Palo Alto, Calif. :
Agency responsible for reproduction ebrary,
Date of reproduction 2013.
Note about reproduction Available via World Wide Web.
-- Access may be limited to ebrary affiliated libraries.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Fraud
General subdivision Prevention.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting fraud.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Forensic accounting.
655 #7 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
Source of term local
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element ebrary, Inc.
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Wiley corporate F & A.
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://site.ebrary.com/lib/daystar/Doc?id=10542544">http://site.ebrary.com/lib/daystar/Doc?id=10542544</a>
Public note An electronic book accessible through the World Wide Web; click to view
908 ## - PUT COMMAND PARAMETER (RLIN)
Put command parameter 170314
942 00 - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Electronic Book

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