|Born||Cape Town, South Africa|
|Alma mater||University of Cincinnati (Ph.D.)
University of Stellenbosch (M.B.A.)
University of Cape Town B.Com (Hons)
|Occupation||Assistant Professor of Accounting at West Virginia University|
Mark J. Nigrini, born in Cape Town, South Africa, is an assistant professor at the College of Business and Economics at West Virginia University in Morgantown in the U.S. state of West Virginia. Nigrini is best known for his work on using Benford’s Law as an auditing and accounting tool to detect anomalies in company data.
He is the author of Forensic Analytics which describes tests to detect fraud, errors, estimates, and biases in financial data and he is also the author of Benford's Law. 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 Auditing: A Journal of Practice and Theory, The Journal of the American Taxation Association, The Journal of Forensic Accounting, The Journal of Emerging Technologies in Accounting, and others. Other applied papers have been published in journals such as Mathematical Geology, and The International Journal of Mathematics and Mathematical Sciences. His practitioner papers have been published in journals such as Internal Auditor and the Journal of Accountancy.
Nigrini's forensic work has been featured in national media including The Financial Times, The 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 Investigation Discovery Channel for their series on Evil Twins.
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, Nigrini passed the Chartered Accountant (South Africa) exam in 1981 and his early accounting career included time with Peat, Marwick, Mitchell & Co. (now KPMG) and as a divisional accountant. Nigrini has served as an expert witness and has done consulting engagements for large international organizations and government departments at the state level.
- "Faculty and Staff: Mark Nigrini, Ph.D", West Virginia University College of Business and Economics (West Virginia University), retrieved January 17, 2014
- Mark J. Nigrini (June 2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. Hoboken, NJ: John Wiley & Sons Inc. ISBN 978-0-470-89046-2.
- Mark J. Nigrini (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection. John Wiley & Sons. p. 330. ISBN 978-1-118-15285-0.
- Nigrini, Mark J. (May 1999). "I've Got Your Number:How a mathematical phenomenon can help CPAs uncover fraud and other irregulaities". Journal of Accountancy.