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Benford's Law: Theory, the General Law of Relative Quantities, and Forensic Fraud Detection Applications Paperback - 2014
by Alex Ely Kossovsky
From the publisher
From the jacket flap
This book represents an attempt to give a comprehensive and in-depth account of all the research related to, results, causes and explanations of Benford's Law, with a strong emphasis on the connection to real-life data and the physical manifestation of the law. In addition to the rigorous data analysis, the conceptual distinctions between digits, numbers, and quantities are explored. This leads to the key finding that the phenomenon is actually quantitative in nature. Why? The author illustrates that in extreme generality, nature creates many small quantities but very few big quantities, corroborating the motto "small is beautiful," and that therefore all this is applicable just as well to data written in the ancient Roman, Mayan, Egyptian, and other digit-less civilizations.
Fraudsters are typically not aware of this digital pattern and tend to invent numbers with approximately equal digital frequencies. The digital analyst can easily check reported data for compliance with this digital law, enabling the detection of tax evasion, Ponzi schemes, and other financial scams. The forensic fraud detection section in this book is written in a very concise and reader-friendly style; gathering all known methods and standards in the accounting and auditing industry; summarizing and fusing them into a singular coherent whole; and can be understood without deep knowledge in statistical theory or advanced mathematics.
Details
- Title Benford's Law: Theory, the General Law of Relative Quantities, and Forensic Fraud Detection Applications
- Author Alex Ely Kossovsky
- Binding Paperback
- Pages 672
- Volumes 1
- Language ENG
- Publisher World Scientific Publishing Company
- Date 2014-10-13
- ISBN 9789814651202 / 9814651206
- Weight 1.85 lbs (0.84 kg)
- Dimensions 8.5 x 5.5 x 1.5 in (21.59 x 13.97 x 3.81 cm)
-
Themes
- Aspects (Academic): Crime/Criminology
- Interdisciplinary Studies: Asian - General
- Dewey Decimal Code 363.259
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by Kossovsky, Alex Ely
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