O'Reilly logo

Using Analytics to Detect Possible Fraud: Tools and Techniques by Pamela S. Mantone

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

Bibliography

Beneish, Messod D. “The Detection of Earnings Manipulation,Financial Analyst Journal, 55, No. 5 (September/October 1999).

Benford, Frank. “The Law of Anomalous Numbers,” Proceedings of the American Philosophical Society, 78, No. 4 (March 1938).

Carslaw, Charles. “Anomalies in Income Numbers: Evidence of Goal Oriented Behavior,” Accounting Review, 63, No. 2 (April 1998).

Dechow, Patricia M., and Illia D. Dichev. “The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors,” The Accounting Review, 77, Supplement: Quality of Earnings Conference (2002).

Dorrell, Darrell D., and Gregory A. Gadawaski. Financial Forensics Body of Knowledge. Hoboken, NJ: John Wiley & Sons, 2012.

Dorrell, Darrell D., Gregory A. Gadawaski, Heidi Bowen, and Janet F. Hunt. “Financial Intelligence: People and Money Techniques to Prosecute Fraud, Corruption, and Earnings Manipulation,” U.S. Attorney Bulletin, 60, No. 2 (March 2012).

Haynes, Allyn H.“Detecting Fraud in Bankrupt Municipalities Using Benford's Law,” Scripps Senior Theses, Paper 42 (2012).

Jones, Jennifer J. “Earnings Management During Import Relief Investigations,” Journal of Accounting Research, 29, No. 2 (Autumn 1991).

Lev, Baruch, and S. Ramu Thiagarajan. “Fundamental Information Analysis,” Journal of Accounting Research, 31, No 2 (Autumn 1993).

Nigrini, Mark J. “A Taxpayers Compliance Application of Benford's Law,” Journal of the American Taxation Association, 18 (Spring 1996).

Nigrini, Mark J., and Linda J. Mittermaier. ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required