Khulna University of Engineering & Technology
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Benford's law : (Record no. 11447)

000 -LEADER
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 ## -
-- text
-- rdacontent
337 ## -
-- computer
-- rdamedia
338 ## -
-- online resource
-- rdacarrier
347 ## -
-- data file
-- rda
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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