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Nigrini, MJ (2018)

Round numbers: A fingerprint of fraud

Journal of Accountancy, May 1.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.

Abstract: Auditors and forensic accountants are among the CPAs who can benefit from an understanding of when the overuse of certain numerals might be a red flag for malfeasance.

@article {, AUTHOR = {Mark J.~Nigrini}, TITLE = {Round numbers: A fingerprint of fraud}, JOURNAL = {Journal of Accountancy}, YEAR = {2018}, MONTH = {May}, URL = {}, }

Reference Type: E-Print

Subject Area(s): Accounting