Chapter 8: Detecting Fraud and Errors Using Benford’s Law (Nigrini)

• Additional Reading:
  • M. Nigrini, A Taxpayer Compliance Application of Benford's law, Journal of the American Taxation Association, 1996.
  • M. Nigrini, Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations, John Wiley & Sons, 2011. Book webpage here.
  • M. Nigrini and S. J. Miller, Data diagnostics using second order tests of Benford's Law} (with Mark Nigrini), Auditing: A Journal of Practice and Theory 28 (2009), no. 2, 305--324. Available online here.
  • M. Nigrini and L. Mittermaier, The Use of Benford's law as an Aid in Analytical Procedures, Auditing: A Journal of Practice & Theory 16 (1997), no. 2, 52--67. Available online here.
• Homework Problems:
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• Videos:
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