Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551572.





Bhattacharya, S and Kumar, K (2008). Forensic Accounting and Benford’s Law. IEEE Signal Processing Magazine, 25(2), p. 152.





Bhattacharya, S, Kumar, K and Smarandache, F (2005). Conditional probability of actually detecting a financial fraud – a neutrosophic extension to Benford’s law. International Journal of Applied Mathematics 17(1), 714.





Busta, B and Weinberg, R (1998). Using Benford’s law and neural networks as a review procedure. Managerial Auditing Journal 13(6), 356366.





Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63, No. 2, 321327.





Cho, WKT and Gaines, BJ (2007). Breaking the (Benford) law: Statistical fraud detection in campaign finance. American Statistician 61(3), 218223. ISSN/ISBN:00031305. DOI:10.1198/000313007X223496.





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 15245586/Vol. V, 1734.





Hill, TP (1988). RandomNumber Guessing and the First Digit Phenomenon. Psychological Reports 62(3), pp. 967971. ISSN/ISBN:00332941. DOI:10.2466/pr0.1988.62.3.967.





Huang, SM, Yen, DC, Yang, LW and Hua, JS (2008). An investigation of Zipf's Law for fraud detection. Decision Support Systems 46(1), pp. 7083. DOI:10.1016/j.dss.2008.05.003.





Judge, G and Schechter, L (2009). Detecting problems in survey data using Benford’s law. J. Human Resources 44, pp. 124. DOI:10.3368/jhr.44.1.1.





Kumar, K and Bhattacharya, S (2003). Benford’s law and its application in financial fraud detection. Advances in Financial Planning and Forecasting 11, pp. 5770.





Kumar, K and Bhattacharya, S (2007). Detecting the dubious digits: Benford’s law in forensic accounting. Significance 4(2), pp. 8183. DOI:10.1111/j.17409713.2007.00234.x.





Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 7291.





Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 7983.





Pietronero, L, Tosatti, E, Tosatti, V and Vespignani, A (2001). Explaining the uneven distribution of numbers in nature: the laws of Benford and Zipf. Physica A  Statistical Mechanics and its Applications 293(12), 297304. ISSN/ISBN:03784371. DOI:10.1016/S03784371(00)006336.





Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773787. ISSN/ISBN:00014826.





Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219237. DOI:10.1007/s1184600800199.




