Benford's Law Cutoffs: Nigrini Mean Absolute Deviation (MAD) 0.0012–0.0022: Flag or Clear?

Compare Nigrini MAD thresholds 0.0012, 0.0018, and 0.0022 for Benford's Law tests, and learn how to verify the live complete option before committing. Independent technical note mirroring the canonical version: https://financialauditexpert.com/blog/benfords-law-cutoffs-nigrini-mean-absolute-deviation-mad-0001200022-flag-or-clear.php

Authors

Hunter Gibson

Publication Details

Journal: Zenodo (CERN European Organization for Nuclear Research)
Published: 2026-10-26
DOI: https://doi.org/10.5281/zenodo.23679734
Primary Topic: Benford’s Law and Fraud Detection
Type: preprint

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preprint

Benford's Law Cutoffs: Nigrini Mean Absolute Deviation (MAD) 0.0012–0.0022: Flag or Clear?

Hunter Gibson

Oct 26, 2026

Zenodo (CERN European Organization for Nuclear Research)

Benford’s Law and Fraud Detection

preprint

Benford's Law Cutoffs: Nigrini Mean Absolute Deviation (MAD) 0.0012–0.0022: Flag or Clear?

Hunter Gibson

October 26, 2026preprint en

Abstract

Zenodo (CERN European Organization for Nuclear Research)

Benford’s Law and Fraud Detection

DOI Open Access PDF OpenAlex

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Benford's Law Cutoffs: Nigrini Mean Absolute Deviation (MAD) 0.0012–0.0022: Flag or Clear? — Hunter Gibson · Zenodo (CERN European Organization for Nuclear Research) (2026) | TGRS Research Map | TGRS