Benford's law : (Record no. 11447)
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fixed length control field | 06046cam a2200949 i 4500 |
001 - CONTROL NUMBER | |
control field | ocn767974730 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | OCoLC |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20171224113753.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
fixed length control field | m o d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
fixed length control field | cr ||||||||||| |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 111208s2012 nju o 001 0 eng |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
LC control number | 2011050968 |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | DLC |
Language of cataloging | eng |
Description conventions | rda |
Transcribing agency | DLC |
Modifying agency | YDX |
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020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9781119203094 |
Qualifying information | electronic bk. |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 1119203090 |
Qualifying information | electronic bk. |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9781118282267 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 1118282264 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9781118282847 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 1118282841 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9781118286869 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 1118286863 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9781118273661 (hardback) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 1118152859 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9781118152850 |
024 8# - OTHER STANDARD IDENTIFIER | |
Standard number or code | 9786613621870 |
028 01 - PUBLISHER NUMBER | |
Publisher number | EB00063263 |
Source | Recorded Books |
029 1# - (OCLC) | |
OCLC library identifier | AU@ |
System control number | 000048211610 |
029 1# - (OCLC) | |
OCLC library identifier | DEBSZ |
System control number | 397187459 |
029 1# - (OCLC) | |
OCLC library identifier | DKDLA |
System control number | 820120-katalog:000600821 |
029 1# - (OCLC) | |
OCLC library identifier | NZ1 |
System control number | 14976325 |
029 1# - (OCLC) | |
OCLC library identifier | AU@ |
System control number | 000052891493 |
029 1# - (OCLC) | |
OCLC library identifier | DEBBG |
System control number | BV043393819 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (OCoLC)767974730 |
Canceled/invalid control number | (OCoLC)781614618 |
-- | (OCoLC)787849840 |
-- | (OCoLC)797328456 |
-- | (OCoLC)864909719 |
-- | (OCoLC)880745655 |
-- | (OCoLC)961626174 |
-- | (OCoLC)962695277 |
037 ## - SOURCE OF ACQUISITION | |
Stock number | 362187 |
Source of stock number/acquisition | MIL |
042 ## - AUTHENTICATION CODE | |
Authentication code | pcc |
050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HV6691 |
072 #7 - SUBJECT CATEGORY CODE | |
Subject category code | LAW |
Subject category code subdivision | 041000 |
Source | bisacsh |
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 363.25/963 |
Edition number | 23 |
084 ## - OTHER CLASSIFICATION NUMBER | |
Classification number | BUS001000 |
Source of number | bisacsh |
049 ## - LOCAL HOLDINGS (OCLC) | |
Holding library | MAIN |
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 : |
Remainder of title | applications for forensic accounting, auditing, and fraud detection / |
Statement of responsibility, etc | Mark J. Nigrini, B.COM.(HONS), MBA, PH.D. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Place of publication, distribution, etc | Hoboken, New Jersey : |
Name of publisher, distributor, etc | Wiley, |
Date of publication, distribution, etc | 2012. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 1 online resource. |
336 ## - | |
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-- | computer |
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-- | online resource |
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-- | data file |
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380 ## - | |
-- | Bibliography |
490 1# - SERIES STATEMENT | |
Series statement | The Wiley Corporate F & A series |
500 ## - GENERAL NOTE | |
General note | Includes 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"-- |
-- | Provided by publisher. |
588 ## - | |
-- | Description based on print version record and CIP data provided by publisher. |
504 ## - BIBLIOGRAPHY, ETC. NOTE | |
Bibliography, etc | Includes bibliographical references and index. |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | 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. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Fraud |
General subdivision | Prevention. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Accounting fraud. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Forensic accounting. |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | BUSINESS & ECONOMICS / Accounting / General. |
Source of heading or term | bisacsh |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Accounting fraud. |
Source of heading or term | fast |
-- | (OCoLC)fst00795501 |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Forensic accounting. |
Source of heading or term | fast |
-- | (OCoLC)fst00931949 |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Fraud |
General subdivision | Prevention. |
Source of heading or term | fast |
-- | (OCoLC)fst00933790 |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Accounting fraud. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | BUSINESS & ECONOMICS / Accounting / General. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Forensic accounting. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Fraud - Prevention. |
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Fraud -- Prevention. |
655 #4 - INDEX TERM--GENRE/FORM | |
Genre/form data or focus term | Electronic books. |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
Display text | Print version: |
Main entry heading | Nigrini, Mark J. (Mark John) |
Title | Benford's law |
Place, publisher, and date of publication | Hoboken, New Jersey : Wiley, 2012 |
International Standard Book Number | 9781118273661 (hardback) |
Record control number | (DLC) 2011048571 |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
Uniform title | Wiley corporate F & A. |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | http://onlinelibrary.wiley.com/book/10.1002/9781119203094 |
Public note | Wiley Online Library |
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