Mark Nigrini Ph.D.

Expertise

Nigrini is the author of Forensic Analytics Second Edition (Wiley 2020) which describes tests to detect fraud, errors, estimates, and biases in financial data. He is also the author of Benford's Law (Wiley 2012).

His academic papers have been published in the Journal of Accounting, Auditing, and Finance, Auditing: A Journal of Practice and Theory, Journal of the American Taxation Association, Journal of Forensic Accounting Research, The Journal of Emerging Technologies in Accounting, and others. Other applied research papers have been published in journals such as Hepatology, Managerial Auditing Journal, Mathematical Geology, and The International Journal of Mathematics and Mathematical Sciences. His practitioner papers have been published in journals such as the Journal of Accountancy, Fraud Magazine, and Internal Auditor. In 2014 Nigrini published an article in the Journal of Accountancy that was co-authored with Nathan Mueller, a fraudster, who at the time was incarcerated in a federal prison. That article won the 2014 Lawler award for the best article in 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 Investigation Discovery Channel. He regularly presents professional seminars for accountants and auditors in North America, Europe, and Asia with recent events in Italy, Bahrain, and Panama.

His current research focus is on advanced theoretical work on Benford’s Law, cybersecurity, biases in published government statistics, and sports betting. 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 for a stainless steel manufacturing company. 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.

Education

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