Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 32
Book Description
United States of America V. Benford
Author: United States of America V. Monsey
Author: United States of America V. Benford
Author: United States of America V. Schoendorf, Sr
Author: United States of America V. National State Bank
Author: Records and Briefs of the United States Supreme Court
Author: Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1088
Book Description
Report of the Committee on the Judiciary, House of Representatives, Ninety-eighth Congress, First Session Identifying Court Proceedings and Actions of Vital Interest to the Congress
Author: Benford's Law
Author: Mark J. NigriniPublisher: John Wiley & Sons
ISBN: 1118286863
Category : Business & Economics
Languages : en
Pages : 352
Book Description
A powerful new tool for all forensic accountants, or anyone whoanalyzes data that may have been altered Benford's Law gives the expected patterns of the digits in thenumbers in tabulated data such as town and city populations orMadoff's fictitious portfolio returns. Those digits, in unaltereddata, will not occur in equal proportions; there is a large biastowards the lower digits, so much so that nearly one-half of allnumbers are expected to start with the digits 1 or 2. Thesepatterns were originally discovered by physicist Frank Benford inthe early 1930s, and have since been found to apply to alltabulated data. Mark J. Nigrini has been a pioneer in applyingBenford's Law to auditing and forensic accounting, even before hisgroundbreaking 1999 Journal of Accountancy article introducing thisuseful tool to the accounting world. In Benford's Law, Nigrinishows the widespread applicability of Benford's Law and itspractical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all describedwith data sets that include corporate payments data and electiondata Includes ten fraud detection studies, including vendor fraud,payroll fraud, due diligence when purchasing a business, and taxevasion 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 returnsand the charitable gifts of Lehman Brothers to tax evasion andnumber invention Benford's Law has 250 figures and uses 50 interestingauthentic and fraudulent real-world data sets to explain boththeory and practice, and concludes with an agenda and directionsfor future research. The companion website adds additionalinformation and resources.
Official Reports of the Supreme Court
Author: United States. Supreme CourtPublisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1166
Book Description
Reports of Cases Argued and Adjudged in the Supreme Court of the United States
Author: United States. Supreme CourtPublisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1208
Book Description