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Journal Articles

The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks

Mark J. Nigrini
Journal: Journal of Forensic Accounting Research
Journal of Forensic Accounting Research (2016) 1 (1): A1–A26.
https://doi.org/10.2308/jfar-51465
Published: 01 December 2016
...Mark J. Nigrini ABSTRACT Accounting students learn financial accounting through examples. The examples in accounting textbooks, and the exam questions in the test banks, use round numbers excessively. After graduation, these individuals could be asked to audit client journal entries and to scan...
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