Collection of Case Studies on Forensic Accounting using Data Analysis

1. Introduction.ipynb

Analysis of SAP tables
Preparation of Accounting Documents
Benford Analysis
Visualization

2. The Blue Paint Incident

Analysis of material document tables
Filtering and selecting
Visual analysis
Identifying the person of interest

The Blue Paint Stub.ipynb contains a starting file.

The Blue Paint.ipynb contains a solution.

3. The Caribbean Cruise Incident

Analysis of purchase order and conditions tables
Filtering and selecting
Visual analysis
Identifying the person of interest
Explaining the fraud case

The Caribbean Cruise Stub.ipynb contains a starting file.

The Caribbean Cruise.ipynb contains a solution.

4. The Evaporating Inventory Incident

Analysis of material document tables
Filtering and selecting
Pivot tables
Explaining the fraud case

The Evaporating Inventory Stub.ipynb contains a starting file.

The Evaporating Inventory.ipynb contains a solution.

5. Financial Statements

Analysis of financial statement data from the SEC
Data Cleaning and Wrangling (Adjustment for reporting differences)
Compare companies with Ratios

Financial Statement Analysis 1.ipynb contains a simple analysis of Apple.

Financial Statement Analysis 2.ipynb compares the Gross Profit Margin of Apple, Microsoft, and Facebook.

Acknowledgement

We gratefully acknowledge partial support for the development of these case studies by the Stifterverband für die Deutsche Wissenschaft.