Mark Nigrini

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Mark Nigrini
Born Cape Town, South Africa
Citizenship United States of America
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,[1] 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.[1] Nigrini is best known for his work on using Benford’s Law as an auditing and accounting tool to detect anomalies in company data.[1]

He is the author of Forensic Analytics[1][2] which describes tests to detect fraud, errors, estimates, and biases in financial data and he is also the author of Benford's Law.[3] 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.[1]

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.[1] His practitioner papers have been published in journals such as Internal Auditor and the Journal of Accountancy.[1][4]

Nigrini's forensic work has been featured in national media including The Financial Times, The New York Times, and The Wall Street Journal.[1] 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.[1]

In August, 2014 Nigrini published an article, Lessons from an $8 fraud, with Nathan J. Mueller who stole $8.45 million from his employer, an insurance company, over a four-year period. [5] In the article Mueller describes his fraud scheme, how he explained his newfound wealth in the form of expensive cars, watches, nightlife entertainment, and Las Vegas gambling trips, to his wife and friends, and ultimately how he was caught. Mueller is currently at Federal Prison Camp, Duluth, a minimum security federal prison. In the article Nigrini reviews the preventive and detective anti-fraud measures that could have detected the multi-million dollar fraud long before it was detected, quite by chance, after four years. The Journal of Accountancy is the flagship publication of the American Institute of Certified Public Accountants.

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.[1] 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.[1] Nigrini has served as an expert witness and has done consulting engagements for large international organizations and government departments at the state level.[1]


  1. ^ a b c d e f g h i j k l "Faculty and Staff: Mark Nigrini, Ph.D", West Virginia University College of Business and Economics (West Virginia University), retrieved January 17, 2014 
  2. ^ 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. 
  3. ^ 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. 
  4. ^ 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. 
  5. ^ Nigrini, Mark J. (August 2014). "Lessons from an $8 million fraud". Journal of Accountancy. 

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