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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Ms. Marie
Bozeman, US
★★★★★ 5
Great Product!
Size: Medium, Color: green, orange, pink, Pattern Name: clean tuff bone bacon
My dogs love their dental chews! This product is durable and the perfect size for each of my dogs. I've purchased two of them (medium and large). One of my dogs is an aggressive chewer and this product is holding up. Hartz makes great pet products. I'm very happy with the product.
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Reviewed in the United States on March 30, 2026
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Sumerr Scott
Houston, US
★★★★★ 5
Good quality
Size: Extra Small, Color: blue, purple, Pattern Name: clean tuff bone bacon
My dogs favorite toy. It’s so small and cute lol it’s lightweight and easy for her to chew. The quality is great, it’s lasting and no broken pieces.
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Reviewed in the United States on March 18, 2026
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mkk
Grantham, US
★★★★★ 5
Winnie Loves Them!
Size: Medium (Pack of 3), Color: Orange, Green & Yellow, Pattern Name: Dog
My Winnie is an aggressive chewer and she loves these bones. They're indestructible and they must be delicious because she works on them every day. I was a bit concerned when they were out of stock for a few months. Please don't discontinue them!
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Reviewed in the United States on April 28, 2026
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Amazon Customer
Houston, US
★★★★★ 4
Not bad for the price
Size: Medium (Pack of 3), Color: Orange, Green & Yellow, Pattern Name: Dog
Good for chewing but my little dog had trouble with the brown food coming off in bigger than should be chunks
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Helen woods
Belleville, US
★★★★★ 5
Dog chews nylon bones
Size: Large (Pack of 3), Color: Varies, Pattern Name: clean tuff
My French bulldogs love 💕 these unfortunately small pieces come off and get caught in their throats the fore I will not purchase any in the future thank you
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Reviewed in the United States on May 21, 2026

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