10/2/2015 Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 1 Statistical Methods for Forensic Accounting & Assurance Jagdish S. Gangolly Department of Accounting & Law State University of New York at Albany
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 2 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
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 3 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
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 4 Adjacency matrix Rows & Columns represent standard, the frequencies are the number of changes made by row standard to the column standard
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 5 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])
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 6 Descriptive Statistics: An Example: The Graph
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 7 Visual Delights I: Mapuccino (Hyperbolic Tree) The source for the following slides is:
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 8 Visual Delights II: Cheesemap of France
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 9 Visual Delights III: Multivariate Starplot Variables: Price, Gear Ratio and Turning Circle
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 10 Visual Delights IV: Mapping temporal Patterns
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 11 Visual Delights V: Correlogram
10/2/2015Acc 522 Statistical Methods for Forensic Accounting & Assurance (Fall 2008) Gangolly 12 Visual Delights VI: Animated Tri-plot