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B&E Directory


323Business and Economics Building

Mark Nigrini Ph.D.

Assistant Professor, Accounting


Nigrini is the author of Forensic Analytics (Wiley, 2011) which describes tests to detect fraud, errors, estimates, and biases in financial data. He is also the author of Benford's Law (Wiley, 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 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. 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 Discovery Channel. He regularly presents professional seminars for accountants and auditors in North America, Europe, and Asia with recent events in Malaysia and Switzerland.

His current research focus is on advanced theoretical work on Benford’s Law, and occupational fraud and the legal process surrounding fraud convictions. In addition to his academic credentials Nigrini 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 and 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.


  • Ph.D., University of Cincinnati
  • M.B.A., University of Stellenbosch
  • B.Com (Hons), University of Cape Town