04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Statistical Methods for Forensic Accounting & Assurance
Jagdish S. Gangolly
Department of Accounting & Law
State University of New York at Albany
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Introduction• Statistics helps us get information from data
• Statistics can be used to
– Get a description of data in graphical form to help us extract information (Descriptive Statistics)
– Use the data in decision making
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Descriptive Statistics Example: FASBs
• Changes in Financial accounting Standards
• Representation of data in an adjacency matrix
• S-Plus or R program to represent it visually
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Adjacency matrixRows & Columns represent standard, the frequencies are the number of changes made by row standard to the column standard
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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The Program
> n <- 131 > x <- cos(1:n * (2*pi/n)) > y <- sin(1:n * (2*pi/n)) > mat <- as.matrix(mymatrix) > from <- row(mat)[mat==1] > to <- col(mat)[mat==1] > plot(x,y) > text(x*1.05,y*1.05,1:n) > arrows(x[from],y[from],x[to],y[to])
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Descriptive Statistics: An Example: The Graph
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Visual Delights I: Mapuccino (Hyperbolic Tree)The source for the following slides is:
http://www.math.yorku.ca/SCS/Gallery/
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Visual Delights II: Cheesemap of France
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Visual Delights III: Multivariate StarplotVariables: Price, Gear Ratio and Turning Circle
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Visual Delights IV: Mapping temporal Patterns
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Visual Delights V: Correlogram
04/19/23 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly
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Visual Delights VI: Animated Tri-plot