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Journal Articles

Using analytic geometry to quantify the period-to-period changes in an array of values

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Mark J. Nigrini, William Karstens
Journal: Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (1): 17–39.
https://doi.org/10.1108/MAJ-09-2017-1640
Published: 23 July 2019
... listing, a tax return or the monthly sales amounts for a retail location. The method compares an array of current-period amounts to the amounts for the preceding period. Data mining Visualization techniques Outlier detection Audit data analytics Forensic analytics Section 2 develops...
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Journal Articles

The patterns of the numbers used in occupational fraud schemes

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Mark J. Nigrini
Journal: Managerial Auditing Journal
Managerial Auditing Journal (2019) 34 (5): 606–626.
https://doi.org/10.1108/MAJ-11-2017-1717
Published: 14 May 2019
... 21 11 2017 21 07 2018 26 09 2018 08 10 2018 13 10 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Detective controls Forensic analytics Audit data analytics Detective controls The objective of this study...
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