000			03385nam a2200349 i 4500
005			20250918192355.0
008			130731s2012 nju b 001 0 eng
020			_a9781118152850 (hbk.) _cRM264.31
039		9	_a201311261158 _brosli _c201311120955 _drahah _y07-31-2013 _zrahah
040			_aDLC _beng _cDLC _erda _dUKM
090			_aHV6691.N534
090			_aHV6691 _b.N534
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.
264		1	_aHoboken, New Jersey : _bWiley, _c[2012].
300			_axx, 330 pages ; _c26 cm.
490	0		_aWiley Corporate F&A.
504			_aIncludes bibliographical references (pages 323-325) and 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.
650		0	_aFraud _xPrevention.
650		0	_aAccounting fraud.
650		0	_aForensic accounting
856	4	2	_3Cover image _uhttp://catalogimages.wiley.com/images/db/jimages/9781118152850.jpg
907			_a.b15694124 _b2019-11-12 _c2019-11-12
942			_c01 _n0 _kHV6691.N534
914			_avtls003536329
990			_ark4
991			_aFakulti Ekonomi & Pengurusan
998			_at _b2013-05-07 _cm _da _feng _gnju _y0 _z.b15694124
999			_c552028 _d552028