Chapter 7:
Benford’s Law as a Bridge between Statistics and
Accounting (Cleary and Thibodeau)
- Additional Reading:
- M. Abdolmohammadi and J. Thibodeau, Auditing, in Encyclopedia of
Business and Finance, Second Edition, Macmillan, New York, 2007.
- R. J. Cleary and J. C. Thibodeau, Applying Digital Analysis using
Benford's Law to Detect Fraud: The Dangers of Type I Errors, Auditing: A
Journal of Practice and Theory 24 (2005), no. 1, 77--81.
Available online
here.
- GAISE College Report, Guidelines for assessment and instruction in
statistics education, The American Statistical Association, 2005.
Available online here.
- 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 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:
- Videos:
Return to "Theory and Applications of Benford's Law"
Homepage
Email the editor at sjm1@williams.edu,
Steven.Miller.MC.96@aya.yale.edu