Mark J. Nagrini Ph.D Professor College of Business & Economics at West Virginia University Mark J. Nigrini, Ph.D. is a professor
at The College of Business & Economics at West Virginia University where he
teaches graduate courses in auditing and forensic accounting. He is the author of Forensic Analytics which describes tests to detect fraud, errors,
estimates, and biases in financial data. He is also the author of Benford's
Law (2012). Benford’s Law gives the
expected patterns of the digits in tabulated data and it has been used by
auditors and scientists to detect anomalies in tabulated data. His academic papers have been published in several
accounting journals. His applied papers
have been published in journals such as Mathematical
Geology, and The International
Journal of Mathematics and Mathematical Sciences. Practitioner papers have been published in
journals such as Internal Auditor and
the Journal of Accountancy. His forensic work has been featured in
national media including The Financial
Times, New York Times, and The Wall Street Journal. His radio interviews have included the BBC in
London, and NPR in the United States. His television interviews have included
appearances on NBC's Extra and The Investigative
Discovery Channel. He regularly presents
professional workshops for accountants and auditors in North America, Europe,
and Asia with recent events in Malaysia, Switzerland, and Bahrain. His research focus is on advanced theoretical
work on Benford’s Law, and occupational fraud and the legal process surrounding
fraud convictions. Nigrini has a B.Com (Hons) degree from
the University of Cape Town, an MBA degree from the University of Stellenbosch,
and a Ph.D. degree from the University of Cincinnati. In addition to his academic credentials he is
a Chartered Accountant (South Africa) and his early accounting career included
time with Peat, Marwick, Mitchell & Co. (now KPMG) and as a divisional
accountant. He has been called on as an
expert witness in forensic accounting matters and he has done consulting engagements
for organizations such as Procter & Gamble, Burger King, Eaton Corporation,
American Airlines, AvalonBay Communities, CaseWare IDEA, and the New York State
Comptroller’s Office.> | |