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Mark J. Nigrini
Associate Professor of Accounting & Information Systems
Ph.D. University of Cincinnati
Courses:
- ACC 201 - Financial Accounting and Reporting
- ACC 202 - Managerial Accounting
- ACC 498 - Capstone Writing Course
Area of Specialization:
- Forensic Accounting
- Auditing
- Applied Mathematics
Research Interests:
- Mathematics related to Benford’s Law
- Auditing (Internal and External)
- Forensic Accounting
- Management Information Systems
Recent Publications:
Computer Assisted Analytical Procedures using Benford’s Law (with Philip D. Drake), Journal of Accounting Education, Volume 18 (2), 2000, pp. 127-146.
Digital Analysis Using Benford's Law: Tests & Statistics for Auditors, Global Audit Publications, Vancouver, BC (Canada). Published June, 2000. Currently out-of-print.
Using MicrosoftÒ Access for Data Analysis and Interrogation, Self-published. 257 pp. manuscript completed in 2002.
An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode, Review of Accounting and Finance, Volume 4 (1), 2005, pp. 92-110.
Inspiration from Beethoven’s Sixth, Internal Auditor, August, 2005, pp. 52-56.
Monitoring Techniques Available to the Forensic Accountant, Journal of Forensic Accounting, Volume 7 (2), 2006, pp. 321-344.
Benford’s Law Applied to Hydrology Data – Results and Relevance to other Geophysical Data (with Steven J. Miller), Mathematical Geology, Volume 39 (5), 2007, pp. 469-490.
The Modulo 1 Central Limit Theorem and Benford’s Law for Products (with Steven J. Miller), International Journal of Algebra, 2008, Volume 2 (3), pp. 119-130.
Using Key Performance Indicators and Risk Measures in Continuous Monitoring (with Arlo Johnson). The Journal of Emerging Technologies in Accounting. 2008 (forthcoming).
Research in Progress:
The relationship between option volatility measures and arc length calculations.
The order and arrangement of measurements in financial and accounting data (with Steven Miller).
The relationship between Benford’s Law and the seismic signals generated by the Tsunami earthquake on December 26, 2004 (with Steven Miller).
Using vector-based diagnostics to quantify the change in accounting data (with William Karstens).
Presentations at National and International Conferences (select list, 2004-2007):
Association of Certified Fraud Examiners: 15th Annual ACFE Fraud Conference. Continuous Monitoring and Fraud. Las Vegas, Nevada, July, 2004.
Institute of Internal Auditors: General Audit Management Conference. Continuous Monitoring: The Challenge in 2005, SOX 404, and More. Orlando, Florida, March, 2005.
International Association of Airline Internal Auditors: 14th Annual Conference. Plenary session titled Techniques and Technologies for Continuous Monitoring in the Airline Industry. Kuala Lumpur, Malaysia, September, 2005.
Institute of Internal Auditors: Financial Services Conference, Acrobatics with Mathematics – No Longer an “Option.” Orlando, Florida, June, 2007.
Information Systems and Control Association: Oceania CACS (Control and Security Conference), Plenary session titled Benford’s Law: The Facts, the Fun, and the Future, Auckland, New Zealand, September, 2007.
