MARC details
| 000 -LEADER |
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| fixed length control field |
03228nam a2200217Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250520100645.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781118152850 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HV 6691 .N54 2012 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Nigrini, Mark J. |
| Relator term |
author |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Benford's law : |
| 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, New Jersey : |
| Name of publisher, distributor, etc. |
Wiley, |
| Date of publication, distribution, etc. |
c2012 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 330 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
26 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 1: Introduction and mathematical foundations -- Chapter 2: Theorems, truisms, and a Little trivia -- Chapter 3: More formulas and facts, and a little fibonacci -- Chapter 4: Primary Benford's law tests -- Chapter 5: Advanced Benford's law tests -- Chapter 6: Associated Benford's law tests -- Chapter 7: Assessing conformity to Benford's law -- Chapter 8: Examples of fraudulent data -- Chapter 9: Fraudulent financial statements, part I -- Chapter 10: Fraudulent financial statements, part II -- Chapter 11: Madoff and other ponzi schemes -- Chapter 12: Earth science and income tax applications -- Chapter 13: Future directions and conclusions. |
| 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. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
FRAUD -- PREVENTION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
