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A Statistical Foundation to Forensic Analytics

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The firm's principal is adept at using statistical methods in forensic accounting — including Benford's Law to uncover potentially fabricated financial accounts and statements.

Benford's Law describes the naturally occurring frequency distribution of leading digits in many real-world numerical datasets. Authentic financial data closely follows this predictable distribution; fabricated or manipulated figures often do not — a discrepancy that skilled forensic analysis can detect and quantify.

The principal's primary research interest is in the first-two digit realm, a more targeted approach to Benford's Law.

Drake, P. D., & Nigrini, M. J. (2000). Computer assisted analytical procedures using Benford's Law. Journal of Accounting Education, 18(2), 127–146.

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