Warianty tytułu
Benford's Law as a tool for the detection of financial manipulations
Języki publikacji
Abstrakty
Książka Benford's Law, Applications for Forensic Accounting, Auditing and Fraud Detection napisana przez Marka Nigriniego, zawiera opisy narzędzi analitycznych, służących przetwarzaniu danych finansowych w celu wykrywania oszustw. Autorka omawia i wyjaśnia prawo Benforda, które jest podstawą budowy narzędzi proponowanych przez Negriniego. (abstrakt oryginalny)
The book Benford's Law, Applications for Forensic Accounting, Auditing and Fraud Detection, written by Mark Nigrini, contains descriptions of analytical tools which serve for the processing of financial data to detect fraud. The author discusses and explains the Benford's law, which is the basis for building tools proposed by Negrini. (original abstract)
Twórcy
autor
Bibliografia
- Benford F., The law of anomalous numbers, "Proceedings of the American Philosophical Society", 1938, March, 78 (4), pp. 551-572.
- HillT.P., A Statistical Derivation of the Significant-Digit Law, "Statistical Science", 1995, 10(4), pp. 354-363.
- ISA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements, IFAC.
- ISA 315 (Redrafted), Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment.
- Lucas E., Iheorie des nombres, Gauthier-Villars, Paris 1891.
- Newcomb S., Note on the frequency of use of the different digits in natural numbers, "American Jour¬nal of Mathematics", 1881, 4(1), pp. 39-40.
- Nigrini M., Benford Law. Applications for Forensic Accounting, Auditing and Fraud Detection, John Wiley &c Sons Inc., Hoboken, New Jersey 2012, pp. 23, 65-69, 74, 97-102, 113-115, 160.
- Nigrini M., The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies, rozprawa doktorska, University of Cincinnati, OH, USA, 1992, pp. 62-65.
- Pinkham R.S., On the Distribution of First Significant Digits, "Annals of Mathematical Statistics", 1961, 32(4), pp. 1223-1230.
- Sigler L.E., Fibonacci's Liber Abaci. Springer-Verlag, New York 2002.
Typ dokumentu
Bibliografia
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Identyfikator YADDA
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