SKU: 70030277005

Benford's Law

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Description

Benford's LawA 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

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.



Binding Type: Hardcover
Publisher: John Wiley & Sons
Published: 04/24/2012
ISBN: 9781118152850
Pages: 330
Weight: 1.63lbs
Size: 10.00h x 7.20w x 1.30d
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SKU: 70030277005

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William Mattingly
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West Palm Beach, US
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Sunny Side Up
Battle Creek, US
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super strong hold!
Style: MagSafe Phone Holder
super easy to set up, holds really tight, and does little to no movement when hitting bumps. magnet is strong enough to keep the phone in place while driving, but weak enough to not feel like you're ripping the mount off the dash. i will say as a warning, find your spot, double check all the things around that might move so you won't impede it (my shifter got close) and dry fit it to make sure any position you will want it in won't be an issue there. i have a similar one in my truck and made the mistake of putting the mount in a spot that doesn't let the phone go where i want it when turned sideways. as carpenters say "measure twice, cut once..."
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Reviewed in the United States on May 18, 2026
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Spiritual Gratitude by KP
Fort Morgan, US
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Powerful Magnet and Total Adjustability
Style: MagSafe Phone Holder, Style: MagSafe Phone Holder
This magnetic car phone holder is an absolute game changer for any vehicle or gym setup. The 720 degree rotation and foldable design allow for the perfect viewing angle every time, and the suction cup is incredibly strong on both the dashboard and windshield. The magnets are powerful enough to hold a phone securely through bumps and turns without any slipping, making it a reliable choice for the newest iPhone series or any Android device. It feels sturdy and professional, offering a sleek look that does not clutter up your dash. If you are looking for a high quality and versatile mount that stays exactly where you put it, this is a fantastic investment.
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Perfect for on the go use.
The Lisen Wireless charger is perfect for on the go pop in and pop out when needed. It’s very functional and only needs one hand use to lock or unlock. It fits perfectly on the air vent. It’s look sleek and well made. The charging speed may be slow unfortunately.
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