Benford's Law¶
Nigrini, M. J. (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection. Wiley.
Cited by¶
2 citations across 2 artifacts.
Each citation links to the sentence it supports in the citing article.
Primes¶
Domain-specific¶
- Benford's Law
- Benford's law is a working instrument in forensic accounting, pioneered by Mark Nigrini, who showed that manipulated and invented ledger figures depart detectably from the expected digit frequencies, and built the first-digit, second-digit and first-two-digits tests into a standard audit screen
This sourceNigrini's synthesis of digit analysis as a standard forensic-accounting and audit screen — the first-digit, second-digit and first-two-digits tests and the advanced tests built on them, applied to payments, payroll and tax data and worked through cases from vendor fraud to Enron, AIG and Madoff. It documents the method rather than the priority: 'pioneered by' rests on Nigrini's 1996-97 journal papers.
Supported in partVerified against the source
- Benford's law is a working instrument in forensic accounting, pioneered by Mark Nigrini, who showed that manipulated and invented ledger figures depart detectably from the expected digit frequencies, and built the first-digit, second-digit and first-two-digits tests into a standard audit screen
Verification¶
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