Refer to question 9- 90. Using the Fraud Buster spread-sheet and the 1978 taxable income data obtained

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Refer to question 9- 90. Using the Fraud Buster spread-sheet and the 1978 taxable income data obtained from Dr. Nigrini’s web site, run a first- digit test on the first 375 observations in the data set. How do the actual digital frequencies for this set of observations compare to Benford’s predicted distribution? Are there any digits you might investigate further?


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Forensic Accounting

ISBN: 978-0133050479

1st Edition

Authors: Robert Rufus, Laura Miller, William Hahn

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