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da Cunha, FCR and Bugarin, MS (2015). Benford's law for audit of public works: an analysis of overpricing in Maracanã soccer arena's renovation. Economics Bulletin 35(2), pp. 1168-1176. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, ASCD (2013). The application of Benford’s Law in detecting accounting fraud in the Financial Sector. Masters Thesis, Lisboa School of Economics & Management. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2011). Selecting Audit Targets Using Benford’s Law. Technical Report No. 8, Institute for Systems Engineering and Computers at Coimbra . ISSN/ISBN:645-2631. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2013). Selecting Audit Samples Using Benford's Law. AUDITING: A Journal of Practice & Theory Vol. 32, No. 2, pp. 53-65. DOI:10.2308/ajpt-50340. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2019). Estimating the Proportion of Misstated Records in an Audit Data set using Benford’s Law. Journal of Accounting, Finance and Auditing Studies 5(2), pp. 146-162. DOI:10.32602/jafas.2019.25. View Complete Reference Online information Works that this work references No Bibliography works reference this work
da Silva, WB, Travassos, SKM and Costa, JIF (2017). Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time. Revista Contabilidade & Finanças 28(73), pp. 11–26. DOI:10.1590/1808-057x201702690 . View Complete Reference Online information Works that this work references Works that reference this work
Dahlstrom, KL and Clegg, CP (2013). The Organized Universe. Outskirts Press, Inc.. ISSN/ISBN:978-1-4787-0121-7. View Complete Reference Online information No Bibliography works referenced by this work. No Bibliography works reference this work
Dahlstrom, KL and Clegg, CP (2015). The DNA of Scripture. Westbow Press: Bloomington, IN. ISSN/ISBN:978-1-4908-7600-9. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dalal, C (2000). Fraud Detection using Benford's Law. Bombay Chartered Accountant's Society (bcasonline.org) - Last retrieved 10 September 2014. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Dang, CT, Burger, R and Owens, T (2019). Better Performing NGOs Do Report More Accurately: Evidence from Investigating Ugandan NGO Financial Accounts. Economic Development and Cultural Change, forthcoming. DOI:10.1086/703099. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dang, CT and Owens, T (2019). Does transparency come at the cost of charitable services? Evidence from investigating British charities. CREDIT Research Paper 19/02. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Daniels, J, Caetano, SJ, Huyer, D, Stephen, A, Fernandes, J, Lytwyn, A and Hoppe, FM (2017). Benford's Law for Quality Assurance of Manner of Death Counts in Small and Large Databases. Journal of Forensic Sciences 62(5), pp. 1326-1331. DOI:10.1111/1556-4029.13437. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dantulurik, A and Desai, S (2018). Do tau lepton branching fractions obey Benford's law?. Physica A: Statistical Mechanics and its Applications 506, pp. 919-928. DOI:10.1016/j.physa.2018.05.013. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Das, RC, Mishra, CS and Rajib, P (2017). Detection of Anomalies in Accounting Data Using Benford’s Law: Evidence from India. Journal of Social Science Studies 4(1), pp. 123-139. DOI:10.5296/jsss.v4i1.9873. View Complete Reference Online information Works that this work references Works that reference this work
Das, S and Zhang, H (2001). The stock market’s under-reaction to rounding-up in EPS. Preprint. View Complete Reference Online information Works that this work references Works that reference this work
Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), pp. 31-50. ISSN/ISBN:0165-4101. DOI:10.1016/S0165-4101(02)00096-4. View Complete Reference Online information Works that this work references Works that reference this work
Davis, B (1976). Some Remarks on Initial Digits. Fibonacci Quarterly 14(1), pp. 13-14. ISSN/ISBN:0015-0517. View Complete Reference Online information Works that this work references Works that reference this work
Davis, BS and Davis, TA (1989). Fibonacci numbers and the golden mean in nature. The Mathematical Scientist 14(2), pp. 89-100. View Complete Reference Online information Works that this work references Works that reference this work
De Ceuster, MJK, Dhaene, G and Schatteman, T (1998). On the hypothesis of psychological barriers in stock markets and Benford’s law. Journal of Empirical Finance 5(3), pp. 263-279. DOI:10.1016/S0927-5398(97)00024-8. View Complete Reference Online information Works that this work references Works that reference this work
de Macedo, IAS and de Figueiredo, JJS (2018). Using Benford’s law on the seismic reflectivity analysis. Interpretation 6(3), pp. T689-T697. DOI:10.1190/int-2017-0201.1. View Complete Reference Online information Works that this work references No Bibliography works reference this work
De Marchi, S and Hamilton, JT (2006). Assessing the accuracy of self-reported data: An evaluation of the toxics release inventory. Journal of Risk and Uncertainty 32(1), pp. 57-76. ISSN/ISBN:0895-5646. DOI:10.1007/s10797-006-6666-3. View Complete Reference Online information Works that this work references Works that reference this work
de Vocht, F and Kromhout, H (2013). The use of Benford's law for evaluation of quality of occupational hygiene data. Ann Occup Hyg. 57(3), pp. 296-304. DOI:10.1093/annhyg/mes067. View Complete Reference Online information Works that this work references Works that reference this work
De Vries, P and Murk, AJ (2013). Compliance of LC50 and NOEC data with Benford's Law: An indication of reliability?. Ecotoxicology and Environmental Safety 98, pp. 171–178. DOI:10.1016/j.ecoenv.2013.09.002. View Complete Reference Online information Works that this work references Works that reference this work
Deakin, MAB (1993). Another derivation of Benford’s law. Australian Mathematical Society Gazette 20, pp. 162-163. View Complete Reference Online information No Bibliography works referenced by this work. No Bibliography works reference this work
Debreceny, RS and Gray, GL (2010). Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems, Vol. 11, No. 3, pp. 157–181. DOI:10.1016/j.accinf.2010.08.001. View Complete Reference Online information Works that this work references Works that reference this work
Deckert, J, Myagkov, M and Ordeshook, PC (2010). The Irrelevance of Benford's Law for Detecting Fraud in Elections. CALTECH working paper 9. View Complete Reference Online information Works that this work references Works that reference this work
Deckert, J, Myagkov, M and Ordeshook, PC (2011). Benford's Law and the Detection of Election Fraud. Political Analysis 19(3), pp. 245-268. DOI:10.1093/pan/mpr014. View Complete Reference Online information Works that this work references Works that reference this work
Dehaene, S and Mehler, J (1992). Cross-Linguistic Regularities in the Frequency of Number Words. Cognition 43(1), pp. 1-29. ISSN/ISBN:0010-0277. DOI:10.1016/0010-0277(92)90030-L. View Complete Reference Online information Works that this work references Works that reference this work
Del Acebo, E and Sbert, M (2005). Benford's Law for Natural and Synthetic Images. Proc. of the First Workshop on Computational Aesthetics in Graphics, Visualization and Imaging, L. Neumann, M. Sbert, B. Gooch, and W. Purgathofer, Eds., Girona, Spain, May 2005, pp. 169–176. ISSN/ISBN:1816-0859. DOI:10.2312/COMPAESTH/COMPAESTH05/169-176. View Complete Reference Online information Works that this work references Works that reference this work
Delahaye, J-P (1999). L'étonnante loi de Benford. Pour la Science No. 351, pp. 90-95. FRE View Complete Reference Online information Works that this work references Works that reference this work
Deleanu, IS (2017). Do Countries Consistently Engage in Misinforming the International Community about Their Efforts to Combat Money Laundering? Evidence Using Benford's Law. PLoS One 12(1), p. e0169632. DOI:10.1371/journal.pone.0169632. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Deligny, H and Jolissaint, P (2013). Relations de récurrence linéaires, primitivité et loi de Benford [Linear recurrence relations, primitivity, and Benford's Law]. Elemente der Mathematik, 68(1), pp. 9-21. DOI:10.4171/EM/213. FRE View Complete Reference Online information Works that this work references Works that reference this work
Demir, B and Javorcik, B (2017). Forensics, Elasticities and Benford’s Law: Detecting Tax Fraud in International Trade. E-print posted on semantic scholar.org, Dec 22, 2017. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Demir, B and Javorcik, B (2018). Using Benford’s Law to detect tax fraud in international trade. VOX CEPR Policy Portal, posted on September 27, 2018; last accessed June 8, 2019. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Demir, B and Javorcik, B (2018). Forensics, Elasticities and Benford's Law. CEPR Discussion Papers 12798, C.E.P.R. Discussion Papers. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Demir, B and Javorcik, B (2019). Trade Policy Changes, Tax Evasion and Benford’s Law. E-print published on: http://users.ox.ac.uk/~econ0247/Demir_Javorcik_CAD.pdf; last accessed June 6, 2019. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Demir, M (2014). Benford yasası ve hile denetiminde kullanılması [Benford's use of law and fraud]. Masters Thesis, Istanbul Commerce University. TUR View Complete Reference Online information Works that this work references Works that reference this work
den Heijer, E and Eiben, AE (2014). Investigating aesthetic measures for unsupervised evolutionary art. Swarm and Evolutionary Computation, Vol. 16, pp. 52–68. DOI:10.1016/j.swevo.2014.01.002. View Complete Reference Online information Works that this work references Works that reference this work
Depken, CA (2008). Benford, Zipf and the blogosphere. Applied Economics Letters, 15(9), pp. 689–692. ISSN/ISBN:1350-4851. DOI:10.1080/13504850600735270. View Complete Reference Online information Works that this work references Works that reference this work
Diaconis, P (1977). The Distribution of Leading Digits and Uniform Distribution Mod 1. Annals of Probability 5(1), pp. 72-81. ISSN/ISBN:0091-1798. View Complete Reference Online information Works that this work references Works that reference this work
Diaconis, P (1977). Examples of the theory of infinite iteration of summability methods. Canadian Journal of Mathematics 29(3), pp. 489-497. DOI:10.4153/CJM-1977-053-1. View Complete Reference Online information Works that this work references Works that reference this work
Diaconis, P (2002). G.H. Hardy and Probability ???. Bulletin of the London Mathematical Society 34(4), pp. 385-402. DOI:10.1112/S002460930200111X. View Complete Reference Online information Works that this work references Works that reference this work
Diaconis, P and Freedman, D (1979). On Rounding Percentages. Journal of the American Statistical Association 74(366), pp. 359-364. ISSN/ISBN:0162-1459. View Complete Reference Online information Works that this work references Works that reference this work
Diaz, J, Gallart, J and Ruiz, M (2014). On the Ability of the Benford’s Law to Detect Earthquakes and Discriminate Seismic Signals. Seismological Research Letters 86(1), pp. 192-201. DOI:10.1785/0220140131. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dickinson, JR (2002). A universal mathematical law criterion for algorithmic validity. Developments in Business Simulation and Experiential Learning 29, pp. 26-33. View Complete Reference Online information Works that this work references Works that reference this work
Diekmann, A (2002). Diagnose von Fehlerquellen und methodische Qualität in der sozialwissen- schaftlichen Forschung [Sources of bias and quality of data in social science research]. Institute of Technology Assessment (ITA) Working Paper No. ITA-02-04. DOI:10.2139/ssrn.518402. GER View Complete Reference Online information Works that this work references Works that reference this work
Diekmann, A (2007). Not the First Digit! Using Benford's Law to Detect Fraudulent Scientific Data. Journal of Applied Statistics 34(3), pp. 321-329. ISSN/ISBN:0266-4763. DOI:10.1080/02664760601004940. View Complete Reference Online information Works that this work references Works that reference this work
Diekmann, A (2012). Making Use of ‘‘Benford’s Law’’ for the Randomized Response Technique. Sociological Methods and Research 41(2), pp. 325-334. DOI:10.1177/0049124112452525. View Complete Reference Online information Works that this work references Works that reference this work
Diekmann, A and Jann, B (2010). Benford’s Law and Fraud Detection: Facts and Legends. German Economic Review 11(3), pp. 397–401. DOI:10.1111/j.1468-0475.2010.00510.x. View Complete Reference Online information Works that this work references Works that reference this work
Dimm, WC (2015). Detecting Fraud Using Benford's Law. Criminal Justice, Summer2015, Vol. 30 Issue 2, pp. 67-68. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Diniz, JA, Corrar, LJ and Slomski, V (2010). Análise digital: uma abordagem cognitiva na detecção de não conformidade em prestações de contas municipais. Anais do Congresso Controladoria e Contabilidade USP, São Paulo, SP, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Diniz, JA, dos Santos, J, Dieng, M and Diniz, MAA (2006). Comprovação de Eficácia da Aplicação de Modelos Contabilométricos no Campo daAuditoria Digital das Contas Públicas Municipais: caso de um Tribunal de Contas de um estado brasileiro. Proceedings of 6th Congresso USP de Controladoria e Contabilidade. POR View Complete Reference Online information Works that this work references Works that reference this work
Dlugosz, S (2004). Digitalanalyse als Ansatz zur Betrugserkennung in Finanzdaten. Diploma thesis, Westfälische Wilhelms-Universität Münster, Germany. GER View Complete Reference Online information No Bibliography works referenced by this work. No Bibliography works reference this work
Dlugosz, S and Müller-Funk, U (2009). The value of the last digit: statistical fraud detection with digit analysis. Advances in Data Analysis and Classification 3, pp. 281-290. DOI:10.1007/s11634-009-0048-5. View Complete Reference Online information Works that this work references Works that reference this work
Docampo, S, del Mar Trigo, M, Aira, M, Cabezudo, B and Flores-Moya, A (2009). Benford’s law applied to aerobiological data and its potential as a quality control tool . Aerobiologia 25, pp. 275-283 . ISSN/ISBN:0393-5965. DOI:10.1007/s10453-009-9132-8. View Complete Reference Online information Works that this work references Works that reference this work
Dominguez, MP and Burguillo, JDA (1999). El primer digito significativo. Revista Epsilon de la S.A.E.M. "Thales", 45 (15/3), pp. 339-352. SPA View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Dorfleitner, G and Klein, C (2009). Psychological barriers in European stock markets: Where are they?. Global Finance Journal 19(3), pp. 268-285. DOI:10.1016/j.gfj.2008.09.001. View Complete Reference Online information Works that this work references Works that reference this work
Dorogovtsev, SN, Mendes, JFF and Oliveira, JG (2006). Frequency of occurrence of numbers in the World Wide Web. Physica A: Statistical Mechanics and its Applications 360(2), pp. 548-556. ISSN/ISBN:0378-4371. DOI:10.1016/j.physa.2005.06.064. View Complete Reference Online information Works that this work references Works that reference this work
Dorrell, DD and Gadawski, GA (2012). Financial Forensics Body of Knowledge. Wiley Finance: Hoboken, NJ. ISSN/ISBN:978-0-470-88085-2. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Dorrestijn, J (2008). Graphing conformity of distributions to Benford’s Law for various bases. MSc thesis, Universiteit Utrecht, The Netherlands. View Complete Reference Online information Works that this work references No Bibliography works reference this work
dos Santos, J, Tenório, JNB and Silva, LGC (2003). Uma aplicação da Teoria das probabilidades na contabilometria: A Lei de Newcomb-Benford como medida para análise de dados no campo da auditoria contábil. Contabilidade, Gestão e Governança, 6(1), pp. 35-54. POR View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Diniz, JA and Corrar, LJ (2005). O Foco é a Teoria Amostral nos Campos da Auditoria Contábil Tradicional e da Auditoria Digital: testando a Lei de Newcomb-Benford para o primeiro digito nas congas publicas. [The Focus is the Sampling Theory in the Fields of Traditional Accounting Auditin. Brazilian Business Review 2 (1), pp. 71-89. POR View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Diniz, JA and Corrar, LJ (2005). The focus is the sampling theory in the fields of traditional accounting audit and digital audit: testing the Newcomb-Benford Law for the first digit of in public accounts. Brazilian Business Review 2(1), pp. 69-86. View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Diniz, JA and Ribeiro Filho, JF (2003). A Lei de Newcomb- Benford: uma aplicação para determinar o DNA-equivalente das despesas no setor público. Proceedings of 3rd Congresso usp de controladoria e contrabilidade congresso, Brazil. POR View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Filho, JFR, Lagioia, U, Filho, BFA and Araújo, IJCD (2009). Applications of the Newcomb-Benford law in the tax audit of the service tax (ISS). Revista Contabilidade & Finanças 20(49), pp. 63-78. DOI:10.1590/S1519-70772009000100006. POR View Complete Reference Online information Works that this work references Works that reference this work
Doucouliagos, C (2004). Number preference in Australian stocks. Applied Financial Economics 14(1), pp. 43-54. DOI:10.1080/0960310042000164211. View Complete Reference Online information Works that this work references Works that reference this work
Doucouliagos, C (2005). Price exhaustion and number preference: time and price confluence in Australian stock prices. The European Journal of Finance 11(3), pp. 207-222. DOI:10.1080/1351847042000254194. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, pp. 127-146. DOI:10.1016/S0748-5751(00)00008-7. View Complete Reference Online information Works that this work references Works that reference this work
Drew, JH, Evans, DL, Glen, AG and Leemis, LM (2017). Products of Random Variables. In:Computational Probability: Algorithms and Applications in the Mathematical Sciences, Springer International Publishing, pp. 73-86. ISSN/ISBN:978-3-319-43323-3. DOI:10.1007/978-3-319-43323-3. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Drew, JH, Evans, DL, Glen, AG and Leemis, LM (2017). Other Applications. In: Computational Probability. International Series in Operations Research & Management Science, vol 246. Springer, Cham, pp. 301-321. ISSN/ISBN:978-3-319-43323-3. DOI:10.1007/978-3-319-43323-3_15. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Drmota, M and Tichy, RF (1997). Sequences, Discrepancies and Applications. Lecture Notes in Mathematics 1651. View Complete Reference Online information Works that this work references Works that reference this work
Druica, E, Oancea, B and Valsan, C (2018). Benford's law and the limits of digit analysis. International Journal of Accounting Information Systems 31, pp. 75–82. DOI:10.1016/j.accinf.2018.09.004. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dumas, CF and Devine, JH (2000). Detecting Evidence of Non-Compliance in Self- Reported Pollution Emissions Data: An Application of Benford’s Law. Selected Paper, American Agricultural Economics Association, Annual meeting. View Complete Reference Online information Works that this work references Works that reference this work
Dümbgen, L and Leuenberger, C (2008). Explicit Bounds for the Approximation Error in Benford’s Law. Electronic Communications in Probability 13, pp. 99-112. ISSN/ISBN:1083-589X. DOI:10.1214/ECP.v13-1358. View Complete Reference Online information Works that this work references Works that reference this work
Dümbgen, L and Leuenberger, C (2015). Explicit Error Bounds via Total Variation. In: S.J. Miller (ed.) Benford's Law: Theory and Applications, Princeton University Press: Princeton, NJ, pp. 119-134. View Complete Reference Online information No Bibliography works referenced by this work. No Bibliography works reference this work
Duncan, RL (1967). An application of uniform distributions to the Fibonacci numbers. Fibonacci Quarterly 5, pp. 137-140. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Duncan, RL (1969). Note on the initial digit problem. Fibonacci Quarterly 7(5), pp. 474-475. View Complete Reference Online information Works that this work references Works that reference this work
Duran, JP (1974). Almost convergence, summability and ergodicity. Canadian Journal of Mathematics 26(2), pp. 372-387. DOI:10.4153/CJM-1974-039-6. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Durrett, R (1996). Probability: Theory and Examples (2nd ed). Duxbury Press (p 301); [Benford refs on different pages in newer editions.]. View Complete Reference Online information Works that this work references Works that reference this work
Durst, RF, Huynh, C, Lott, A, Miller, SJ, Palsson, EA, Touw, W and Vreind, G (2016). The Inverse Gamma Distribution and Benford's Law. Preprint in arXiv:1609.04106 [math.PR]; last accessed October 23, 2018. View Complete Reference Online information Works that this work references Works that reference this work
Durst, RF and Miller, SJ (2017). Benford's Law Beyond Independence: Tracking Benford Behavior in Copula Models. Preprint in arXiv:1801.00212 [math.PR]; last accessed October 23, 2018. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Durtschi, C, Hillison, W and Pacini, C (2004). The effective use of Benford’s law to assist in detecting fraud in accounting data. Journal of Forensic Accounting 1524-5586/Vol. V, pp. 17-34. View Complete Reference Online information Works that this work references Works that reference this work
Dworschak, M (1998). Weiter Weg zur Zwei. Der Spiegel 47, 16 November, pp. 228-229. View Complete Reference No online information available Works that this work references Works that reference this work

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