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Benford's law : applications for forensic accounting, auditing, and fraud detection / / Mark J. Nigrini
| Benford's law : applications for forensic accounting, auditing, and fraud detection / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2012 |
| Descrizione fisica | 1 online resource (352 p.) |
| Disciplina | 363.25/963 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Fraud - Prevention
Accounting fraud Forensic accounting |
| ISBN |
1-119-20309-0
1-118-28226-4 1-280-59204-4 9786613621870 1-118-28686-3 |
| Classificazione | BUS001000 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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
Digits of Corporate Payments Data Digits of Lake Data; Scale Invariance Theorem; Mean Absolute Deviation; Scale Invariance and Census Data; Scale Invariance and Corporate Payments; Scale Invariance and Lake Data; A Level Playing Field Becomes Benford; Multiplication by 1/X; All Distributions Lead to Benford; Getting a Gripf on Benford and Zipf; Conclusions; Chapter 3: More Formulas and Facts, and a Little Fibonacci; Fibonacci Numbers; Lucas Numbers; Back to Square One; 3n + 1 Problem; Ultimate Uniform Distribution; Benford Embraces Other Bases; Nigrini's Second Last Theorem; Conclusions Chapter 4: Primary Benford's Law Tests Corporate Payments Data; Data Profile; First Come, First Served; Playing Second Fiddle; First-Two Digits Test; Running the Digit Tests in Excel; Running the Digit Tests in Access; Conclusions; Chapter 5: Advanced Benford's Law Tests; Summation Test; Running the Summation Test in Excel; Running the Summation Test in Access; Second-Order Test; An Analysis of Payments Data; An Analysis of Journal Entry Data; An Analysis of Census Data; Running the Second-Order Test in Excel; Excel, Thanks a Million(s); Scale Invariance and the Second-Order Test; Conclusions Chapter 6: Associated Benford's Law Tests Number Duplication Test; An Analysis of Payments Data; An Analysis of Census Data; Running the Number Duplication Test in Excel; Running the Number Duplication Test in Access; Last-Two Digits Test; An Analysis of Payments Data; An Analysis of Census Data; An Analysis of Election Results; Running the Last-Two Digits Test in Excel; Running the Last-Two Digits Test in Access; Distortion Factor Model; Distortion and the Census Data; Conclusions; Chapter 7: Assessing Conformity to Benford's Law; Z-Statistic; Chi-Square Test; Kolmogorov-Smirnoff Test Mean Absolute Deviation Test The Logarithmic Basis of Benford's Law; Creating a Perfect Synthetic Benford Set; Mantissa Arc Test; Conclusions; Chapter 8: Examples of Fraudulent Data; The Inside Story; The Vendor Who Never Was; Not Paying Attention; Funny Money; The Heart of the Matter; Going the Extra Mile; Laugh All the Way to the Bank; Culture Shock; Having a Bad Hair Day; An Unclean Bill of Health; Turning the Table on Tax Evasion; Conclusions; Chapter 9: Fraudulent Financial Statements, Part I; Number Crunching; Wrong Numbers; A Look at Enron's and AIG's Numbers Figuring Out the Controllers |
| Record Nr. | UNINA-9910141295503321 |
Nigrini Mark J (Mark John)
|
||
| Hoboken, N.J., : Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini
| Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [Second edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2020] |
| Descrizione fisica | 1 online resource (547 pages) |
| Disciplina | 363.25963 |
| Collana | Wiley corporate F & A series |
| Soggetto topico | Forensic accounting |
| ISBN |
1-119-58590-2
1-119-58587-2 |
| Classificazione |
336.97
363.25963 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910794161603321 |
|
Nigrini Mark J (Mark John)
|
||
| Hoboken, New Jersey : , : Wiley, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini
| Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [Second edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2020] |
| Descrizione fisica | 1 online resource (547 pages) |
| Disciplina | 363.25963 |
| Collana | Wiley corporate F & A series |
| Soggetto topico | Forensic accounting |
| ISBN |
1-119-58590-2
1-119-58587-2 |
| Classificazione |
336.97
363.25963 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910827469703321 |
|
Nigrini Mark J (Mark John)
|
||
| Hoboken, New Jersey : , : Wiley, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini
| Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (481 p.) |
| Disciplina |
363.25/963
363.25963 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Forensic accounting
Fraud Misleading financial statements |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-17637-8
9786613176370 1-118-38679-5 1-118-08763-1 1-118-08768-2 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FORENSIC ANALYTICS: Methods and Techniques for Forensic Accounting Investigations; Contents; Preface; About the Author; 1 Using Access in Forensic Investigations; 2 Using Excel in Forensic Investigations; 3 Using PowerPoint in Forensic Presentations; 4 High-Level Data Overview Tests; 5 Benford's Law: The Basics; 6 Benford's Law: Assessing Conformity; 7 Benford's Law: The Second-Order and Summation Tests; 8 Benford's Law: The Number Duplication and Last-Two Digits Tests; 9 Testing the Internal Diagnostics of Current Period and Prior Period Data
10 Identifying Fraud Using the Largest Subsets and Largest Growth Tests11 Identifying Anomalies Using the Relative Size Factor Test; 12 Identifying Fraud Using Abnormal Duplications within Subsets; 13 Identifying Fraud Using Correlation; 14 Identifying Fraud Using Time-Series Analysis; 15 Fraud Risk Assessments of Forensic Units; 16 Examples of Risk Scoring with Access Queries; 17 The Detection of Financial Statement Fraud; 18 Using Analytics on Purchasing Card Transactions; References; Index |
| Record Nr. | UNINA-9910139622003321 |
|
Nigrini Mark J (Mark John)
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini
| Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (481 p.) |
| Disciplina |
363.25/963
363.25963 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Forensic accounting
Fraud Misleading financial statements |
| ISBN |
1-283-17637-8
9786613176370 1-118-38679-5 1-118-08763-1 1-118-08768-2 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FORENSIC ANALYTICS: Methods and Techniques for Forensic Accounting Investigations; Contents; Preface; About the Author; 1 Using Access in Forensic Investigations; 2 Using Excel in Forensic Investigations; 3 Using PowerPoint in Forensic Presentations; 4 High-Level Data Overview Tests; 5 Benford's Law: The Basics; 6 Benford's Law: Assessing Conformity; 7 Benford's Law: The Second-Order and Summation Tests; 8 Benford's Law: The Number Duplication and Last-Two Digits Tests; 9 Testing the Internal Diagnostics of Current Period and Prior Period Data
10 Identifying Fraud Using the Largest Subsets and Largest Growth Tests11 Identifying Anomalies Using the Relative Size Factor Test; 12 Identifying Fraud Using Abnormal Duplications within Subsets; 13 Identifying Fraud Using Correlation; 14 Identifying Fraud Using Time-Series Analysis; 15 Fraud Risk Assessments of Forensic Units; 16 Examples of Risk Scoring with Access Queries; 17 The Detection of Financial Statement Fraud; 18 Using Analytics on Purchasing Card Transactions; References; Index |
| Record Nr. | UNINA-9910830013603321 |
|
Nigrini Mark J (Mark John)
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini
| Forensic analytics : methods and techniques for forensic accounting investigations / / Mark J. Nigrini |
| Autore | Nigrini Mark J (Mark John) |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (481 p.) |
| Disciplina |
363.25/963
363.25963 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Forensic accounting
Fraud Misleading financial statements |
| ISBN |
1-283-17637-8
9786613176370 1-118-38679-5 1-118-08763-1 1-118-08768-2 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FORENSIC ANALYTICS: Methods and Techniques for Forensic Accounting Investigations; Contents; Preface; About the Author; 1 Using Access in Forensic Investigations; 2 Using Excel in Forensic Investigations; 3 Using PowerPoint in Forensic Presentations; 4 High-Level Data Overview Tests; 5 Benford's Law: The Basics; 6 Benford's Law: Assessing Conformity; 7 Benford's Law: The Second-Order and Summation Tests; 8 Benford's Law: The Number Duplication and Last-Two Digits Tests; 9 Testing the Internal Diagnostics of Current Period and Prior Period Data
10 Identifying Fraud Using the Largest Subsets and Largest Growth Tests11 Identifying Anomalies Using the Relative Size Factor Test; 12 Identifying Fraud Using Abnormal Duplications within Subsets; 13 Identifying Fraud Using Correlation; 14 Identifying Fraud Using Time-Series Analysis; 15 Fraud Risk Assessments of Forensic Units; 16 Examples of Risk Scoring with Access Queries; 17 The Detection of Financial Statement Fraud; 18 Using Analytics on Purchasing Card Transactions; References; Index |
| Record Nr. | UNINA-9910876770103321 |
|
Nigrini Mark J (Mark John)
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||