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Benford's law : (Record no. 205428)

000 -LEADER
fixed length control field	02787cam a2200265 i 4500
003 - CONTROL NUMBER IDENTIFIER
control field	BD-DhUL
005 - DATE AND TIME OF LATEST TRANSACTION
control field	20210901105037.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field	210315s2012 enka\|\|\|\| b\|\|\| 001 0 eng
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN	9781118152850 (hbk)
040 ## - CATALOGING SOURCE
Original cataloging agency	BD-DhUL
Transcribing agency	BD-DhUL
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number	363.25963
Item number	NIB
100 1# - MAIN ENTRY--PERSONAL NAME
Fuller form of name	Nigrini, Mark J.
245 00 - TITLE STATEMENT
Title	Benford's law :
Remainder of title	applications for forensic accounting, auditing, and fraud detection /
Statement of responsibility, etc.	Nigrini Mark J.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc.	New Jersey :
Name of publisher, distributor, etc.	Wiley,
Date of publication, distribution, etc.	2012.
300 ## - PHYSICAL DESCRIPTION
Extent	xx, 330 p. :
Other physical details	ill. ;
Dimensions	26 cm .
365 ## - TRADE PRICE
Price type code	US$
Price amount	80.00
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc	Glossary : p. 315-322.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc	Includes bibliographical references and index.
520 ## - SUMMARY, ETC.
Summary, etc.	"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"--
Assigning source	Provided by publisher.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note	Description based on print version record and CIP data provided by publisher.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element	Fraud
General subdivision	Prevention.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element	Accounting
General subdivision	fraud.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element	Forensic accounting.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type	Books

Holdings
Date last seen	Permanent Location	Date acquired	Koha item type	Copy number	Source of acquisition	Collection code	Shelving location	Barcode	Current Location	Full call number
2021-03-15	Dhaka University Library	2021-03-15	Books	1	purchased	Non Fiction	General Stacks	519180	Dhaka University Library	363.25963 NIB
2021-03-15	Dhaka University Library	2021-03-15	Books	2	purchased	Non Fiction	General Stacks	519181	Dhaka University Library	363.25963 NIB
2021-03-15	Dhaka University Library	2021-03-15	Books	3	purchased	Non Fiction	General Stacks	519182	Dhaka University Library	363.25963 NIB

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Benford's law : (Record no. 205428)