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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Carol S Butler
Dallas, US
★★★★★ 5
Dogs favorite chew toy..
Color: Teal
This is my 11# Maltese/Poodle very favorite chew toy. He did however chew one end off,, hubby took it to his his workshop and filed it down. Cooper's back in business!!
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Reviewed in the United States on May 23, 2026
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Diane P.
Massapequa, US
★★★★★ 5
Great alligator toy for dogs
Color: Teal
My dog loves this toy. It’s got everything - a squeak and hard rubber to chew!! He grabbed it immediately and ran outside!!!
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Reviewed in the United States on April 27, 2026
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Sharon Graff
Dallas, US
★★★★★ 5
I adopted a raptor instead of a puppy
Color: Teal
He's a chewer. Nothing is safe from his relentless jaws. I have bought him other things to chew which he ignored, preferring rolls of duct tape, empty flower pots and cardboard boxes. But this gator. Well.... NOt only did he love it BUT he opened the bag himself, got the toy out of the box it came in and then carried it proudly into the house. He has chewed the living life out of it so I ordered him another. Cardboard boxes in my house are breathing sighs of relief.
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Reviewed in the United States on April 6, 2026
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SUSAN NELSON
Los Angeles, US
★★★★★ 5
Great cognitive toy
Size: Medium
My dog LOVED it! I actually ran to the store and came back home and he was still working on it! It’s bigger than I expected, but I have a Labrador so it was no problem. Very engaging
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Reviewed in the United States on December 27, 2025
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Amy F.
Houston, US
★★★★★ 5
This is perfect for a different challenge.
Size: Medium
I bought this because my min pin has excelled at all most other hard plastic type puzzles. He loves stuffed animals, he has no interest in latex, rubber toys. So when I found this type of stuffle puzzle, all in one I knew he'd love it. The pinecone is bigger the my dog but really cute watching him pack the toy with his high step walk. I recommend this based on durability, well made and priced fair. The pinecone is made out of anti pile material so it is soft and my dog is able to sniff and wiggle his nose to get his treats. There ara few places that are too small for for him to get treats out of and the ones that are to deep, he brings the toy for help. I love the fact that it is washable. I also use this toy as a throw toy for him to fetch. I highly recommend this toy as a bring along weather to the park, or vacation because of multi uses and able to wash and dry. However, not sure if it would be good for bigger dogs, I think, if the dog like soft toys and isn't a destructive chewer than really any dog would be happy to receive this toy.
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Reviewed in the United States on August 6, 2024

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