Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a complement to accounting limits, auditors use Benford analysis to detect traces of undesirable or illegal activities in accounting data. Unfortunately, the two fraud fighting measures often do not work well together. Accounting limits may significantly disturb the digit distribution examined by Benford an...

The abundance of a species is generally expected to peak at the centre of its distribution range and decline towards the range limits. Empirical evidence for such ‘abundant centre’ patterns is, however, limited, particularly for subtidal species. We tested the ‘abundant centre’ hypothesis for 8 fish species endemic to the shallow rocky reefs of south-western Australia. Fish abundances were quan...

This article describes a program, PRODCLIN (distribution of the PRODuct Confidence Limits for INdirect effects), written for SAS, SPSS, and R, that computes confidence limits for the product of two normal random variables. The program is important because it can be used to obtain more accurate confidence limits for the indirect effect, as demonstrated in several recent articles (MacKinnon, Lock...

In this article we propose inferential procedures for a gamma distribution using the Wilson–Hilferty (WH) normal approximation. Specifically, using the result that the cube root of a gamma random variable is approximately normally distributed, we propose normal-based approaches for a gamma distribution for (a) constructing prediction limits, one-sided tolerance limits, and tolerance intervals; ...