Benford's law : applications for forensic accounting, auditing, and fraud detection /

• Κύριος συγγραφέας: Nigrini, Mark J. (Mark John)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, New Jersey : Wiley, 2012.
• Σειρά: Wiley corporate F & A.
• Θέματα: Fraud > Prevention.; Accounting fraud.; Forensic accounting.; BUSINESS & ECONOMICS / Accounting / General.; Fraud - Prevention.; Fraud > Prevention.; Electronic books.

"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,...

Πίνακας περιεχομένων:

• 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.