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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Alice
Draper, US
★★★★★ 5
Best dog toy!
Color: Multicolor/Alligator & Wild Duck, Size: Medium, Color: Multicolor/Alligator & Wild Duck, Size: Medium
Best dog toy! Most dog toys lady maybe a week or less but this one has been going strong for almost 2 months. Both the squeekers still work on both toys i purchased. My vizsla loves ti squeek and carry it around. We added an empty water bottle in the pocket cavity for some extra fun! Yes, we are still on the same water bottle! Fantastic durability.
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Reviewed in the United States on May 26, 2026
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Amy Jo
Alexandria, US
★★★★★ 3
Shows wear quickly
Color: Multicolor/Sheep & Cow, Size: Medium
These are cute but not holding up as well as I had hoped. Quality is ok and the Velcro has held up great. The fabric just isn’t as good as it could be. They are much larger than expected.
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Reviewed in the United States on April 28, 2026
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Rachel
Belleville, US
★★★★★ 5
Super Sturdy with hours of fun.
Color: Wild Duck, Hare, Squirrel & Alligator, Size: Small
I got the small ones that you cannot put a water bottle in. These toys have held up way better than expected. I am dog sitting a very rough with toys dog named Chunk. He tears up ever. Single. Toy my dog (Ted) has. I bought new ones just for chunk. These appealed to me with the no stuffing, They were cheaper, and have a squeaker. Everything chunk needed. They arrived on time and I thought I wasted my money. They were super soft, like too soft. They felt flimsy and weak. Like 5 minutes with chunk and they be dead. 2 hours with my dog and they would have a rip. So far 2 of them (I set two out) have lasted the whole weekend. The bunny looks very rough and disgusting, but no rips, the squeakers still work, and no random fluff everywhere. I am going to wash the bunny once chunk leaves. My very careful doggo Ted loves them too. He throws them up in the air and catches them, plays tug of war with them, and no rips. They are super sturdy. He can’t wait until Chunk leaves (chunk is 2 and Ted is 12-13) so he can play with them.
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Reviewed in the United States on April 26, 2026
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Amber B.
Grantham, US
★★★★★ 5
Loved it
Color: Brown/Wild Duck, Size: Large, Color: Brown/Wild Duck, Size: Large
He loved it so much, he destroyed it so we ordered another. I didn't realize that you can stick an empty water bottle inside. Again, the first one didn't last long, but he enjoyed it
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Reviewed in the United States on May 20, 2026
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Doug Jones
Waukegan, US
★★★★★ 5
Very fun interactive toy
Color: Brown/Wild Duck, Size: Medium
This toy is very versatile. There's no stuffing yet it's very soft so it can be used as a tug toy. It also makes for a fun fetch toy because it has a cavity to put a water bottle. It gives your dog something that crinkles and can be pierced when bitten and easily replaced with another empty bottle whenever necessary. That is what really makes this toy the standout of all the ones offered by Best Pet imo. I don't expect this to last forever but once my pup gets bigger we'll probably get the large size for her because there's not too many all in one fetch and tug toys at an affordable price.
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Reviewed in the United States on May 15, 2026

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