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Digital analysis using Benford's Law Hardcover – January 1, 2000


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Product Details

  • Hardcover: 278 pages
  • Publisher: Global Audit Publications (2000)
  • Language: English
  • ASIN: B0006RJJRC
  • Product Dimensions: 9.1 x 5.9 x 1.4 inches
  • Shipping Weight: 1.2 pounds
  • Average Customer Review: 5.0 out of 5 stars  See all reviews (2 customer reviews)
  • Amazon Best Sellers Rank: #3,100,566 in Books (See Top 100 in Books)

More About the Author

Mark Nigrini, Ph.D. is an Associate Professor at The College of New Jersey in Ewing, New Jersey where he teaches auditing and forensic accounting. He has also taught at other institutions including Southern Methodist University in Dallas, Texas.
Mark is a Chartered Accountant and holds a B. Com. (Hons) from the University of Cape Town and an MBA from the University of Stellenbosch. His Ph.D. in Accounting is from the University of Cincinnati where he discovered Benford's Law. His dissertation was titled "The Detection of Income Tax Evasion through an Analysis of Digital Distributions." His minor was in statistics and some of the advanced concepts studied in those statistics classes are used in this book.
It took a few years for his work to be noticed by corporate America. The breakthrough came in 1995 when his work was publicized in an article titled "He's got their number: Scholar uses math to foil financial fraud" in The Wall Street Journal. This was followed by several other articles on his work and on Benford's Law in the national and international media. An article on Benford's Law that discussed Mark's forensic work was published in Canada's Globe and Mail on December 22, 2010. Mark has also been interviewed on the radio and television. His radio interviews have included the BBC in London, and NPR in the United States. His television interviews have included an appearance on NBC's Extra. Mark has a handful of videos on YouTube and these can be found by searching for Mark Nigrini.
Mark has published papers on Benford's Law, auditing, and accounting in academic journals such as The Journal of the American Taxation Association, Auditing: A Journal of Practice and Theory, The Journal of Accounting Education, The Review of Accounting and Finance, Journal of Forensic Accounting, and The Journal of Emerging Technologies in Accounting. He has also published in scientific journals such as Mathematical Geology and pure mathematics journals such as the International Journal of Mathematics and Mathematical Sciences. Mark has also published articles in practitioner journals such as Internal Auditor and the Journal of Accountancy. Mark's current research addresses forensic and continuous monitoring techniques and advanced theoretical work on Benford's Law.
Mark has presented many academic and professional seminars for accountants in the United States and Canada with the audiences primarily comprising internal auditors, external auditors, and forensic accountants in the public and private sectors. Mark has presented a number of association conference plenary or keynote sessions with his talk titled "Benford's Law: The facts, the fun, and the future." The release date of Forensic Analytics coincided with a plenary session that was delivered by Mark at NACVA's Annual Consultants' Conference in San Diego, CA on June 9, 2011. Mark has also presented seminars overseas with professional presentations in the United Kingdom, The Netherlands, Germany, Luxembourg, Sweden, Thailand, Malaysia, Singapore, and New Zealand. Mark is available for seminars and presentations and he can be contacted at ForensicAnalytics@gmail.com. Other contact information is given on his website www.nigrini.com.

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Most Helpful Customer Reviews

1 of 1 people found the following review helpful By forensic_accountant on May 7, 2011
Format: Hardcover
Very insightful book on this little known postulate created by Dr. Frank Benford of GE. This law has significant applications for those studying forensic accounting, and is an interesting read. I highly recommend it.
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By Robert Notman on February 25, 2012
Format: Hardcover Verified Purchase
Dr. Nigrini, author of Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations (Wiley Corporate F&A), also published this earlier work. It is very informative and helped my understanding of Benford's Law. Dr. Nigrini covers some things in this book that he doesn't in Forensic Analysis like "First Three Digits". First Three tests should not be run on data sets with under 10,000 records. It is well written and pretty easy to understand (I'm no math or accountant wizard). I felt that reading this book helped me understand his Forensic book better. I believe this book, Digital analysis using Benford's Law is out of print but copies are out there. I'm looking forward to the author's newest book: Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection (Wiley Corporate F&A), which is due out in April 2012. Finally, what is really great about these books is that I'm applying what I learned from Dr. Nigrini in my work as a Purchasing Card Administrator. Looking for fraud, abuse or misuse has become a tad easier using the methods he describes.
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