000			03306nam a2200385 a 4500
001			0000146945
005			20171002062049.0
006			m u
007			cr cn|||||||||
008			111123s2012 njua sb 001 0 eng d
010			_z 2011048571
020			_z9781118152850
020			_z9781118286869 (e-book)
035			_a(CaPaEBR)ebr10542544
035			_a(OCoLC)767974730
040			_aCaPaEBR _cCaPaEBR
050	1	4	_aHV6691 _b.N54 2012eb
082	0	4	_a363.25/963 _223
100	1		_aNigrini, Mark J. _q(Mark John)
245	1	0	_aBenford's law _h[electronic resource] : _bapplications for forensic accounting, auditing, and fraud detection / _cMark J. Nigrini.
260			_aHoboken, N.J. : _bWiley, _c2012.
300			_axx, 330 p. : _bill.
490	1		_aWiley corporate F & A
504			_aIncludes bibliographical references and index.
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"-- _cProvided by publisher.
533			_aElectronic reproduction. _bPalo Alto, Calif. : _cebrary, _d2013. _nAvailable via World Wide Web. _nAccess may be limited to ebrary affiliated libraries.
650		0	_aFraud _xPrevention.
650		0	_aAccounting fraud.
650		0	_aForensic accounting.
655		7	_aElectronic books. _2local
710	2		_aebrary, Inc.
830		0	_aWiley corporate F & A.
856	4	0	_uhttp://site.ebrary.com/lib/daystar/Doc?id=10542544 _zAn electronic book accessible through the World Wide Web; click to view
908			_a170314
942	0	0	_cEB
999			_c136094 _d136094