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005			20171224113753.0
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007			cr |||||||||||
008			111208s2012 nju o 001 0 eng
010			_a 2011050968
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019			_a781614618 _a787849840 _a797328456 _a864909719 _a880745655 _a961626174 _a962695277
020			_a9781119203094 _qelectronic bk.
020			_a1119203090 _qelectronic bk.
020			_z9781118282267
020			_z1118282264
020			_z9781118282847
020			_z1118282841
020			_z9781118286869
020			_z1118286863
020			_z9781118273661 (hardback)
020			_z1118152859
020			_z9781118152850
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035			_a(OCoLC)767974730 _z(OCoLC)781614618 _z(OCoLC)787849840 _z(OCoLC)797328456 _z(OCoLC)864909719 _z(OCoLC)880745655 _z(OCoLC)961626174 _z(OCoLC)962695277
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082	0	0	_a363.25/963 _223
084			_aBUS001000 _2bisacsh
049			_aMAIN
100	1		_aNigrini, Mark J. _q(Mark John)
245	1	0	_aBenford's law : _bapplications for forensic accounting, auditing, and fraud detection / _cMark J. Nigrini, B.COM.(HONS), MBA, PH.D.
260			_aHoboken, New Jersey : _bWiley, _c2012.
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
347			_adata file _2rda
380			_aBibliography
490	1		_aThe Wiley Corporate F & A series
500			_aIncludes 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.
588			_aDescription based on print version record and CIP data provided by publisher.
504			_aIncludes bibliographical references and index.
505	0		_aBENFORD'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	_aFraud _xPrevention.
650		0	_aAccounting fraud.
650		0	_aForensic accounting.
650		7	_aBUSINESS & ECONOMICS / Accounting / General. _2bisacsh
650		7	_aAccounting fraud. _2fast _0(OCoLC)fst00795501
650		7	_aForensic accounting. _2fast _0(OCoLC)fst00931949
650		7	_aFraud _xPrevention. _2fast _0(OCoLC)fst00933790
650		4	_aAccounting fraud.
650		4	_aBUSINESS & ECONOMICS / Accounting / General.
650		4	_aForensic accounting.
650		4	_aFraud - Prevention.
650		4	_aFraud -- Prevention.
655		4	_aElectronic books.
776	0	8	_iPrint version: _aNigrini, Mark J. (Mark John) _tBenford's law _dHoboken, New Jersey : Wiley, 2012 _z9781118273661 (hardback) _w(DLC) 2011048571
830		0	_aWiley corporate F & A.
856	4	0	_uhttp://onlinelibrary.wiley.com/book/10.1002/9781119203094 _zWiley Online Library
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