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Henselmann, K, Scherr, E and Ditter, D (2013). Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings. Working Papers in Accounting Valuation Auditing, No. 2012-1 [rev.].

This work cites the following items of the Benford Online Bibliography:


Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
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Cleary, R and Thibodeau, JC (2005). Applying Digital Analysis Using BenfordĎs Law to Detect Fraud: The Dangers of Type I Errors. Auditing - A Journal of Practice & Theory 24(1), 77-81. ISSN/ISBN:0278-0380. 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), 31-50. ISSN/ISBN:0165-4101. View Complete Reference Online information Works that this work references Works that reference this work
Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benfordís law. Journal of Accounting Education 18, 127-146. View Complete Reference Online information Works that this work references Works that reference this work
Durtschi, C, Hillison, W and Pacini, C (2004). The effective use of Benfordís law to assist in detecting fraud in accounting data. Journal of Forensic Accounting 1524-5586/Vol. V, 17-34. View Complete Reference Online information Works that this work references Works that reference this work
Johnson, GC (2009). Using Benfordís Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, Vol. 1 Issue 2, pp. 39-65. View Complete Reference Online information Works that this work references Works that reference this work
Jordan, CE and Clark, SJ (2011). Detecting Cosmetic Earnings Management Using Benfordís Law. The CPA Journal 81 (2), pp. 32Ė37. View Complete Reference Online information Works that this work references Works that reference this work
Kinnunen, J and Koskela, M (2003). Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2, pp. 39-68. DOI:10.2308/jiar.2003.2.1.39. View Complete Reference Online information Works that this work references Works that reference this work
Newcomb, S (1881). Note on the frequency of use of the different digits in natural numbers. American Journal of Mathematics 4(1), pp. 39-40. ISSN/ISBN:0002-9327. DOI:10.2307/2369148. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
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Nigrini, MJ (1996). A taxpayer compliance application of Benfordís law. Journal of the American Taxation Association 18(1), 72-91. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2000). Continuous Auditing. Online e-print; last accessed September 28, 2015. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode. Review of Accounting and Finance 4, 92-110. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons, Hoboken, New Jersey. ISSN/ISBN:978-0-470-89046-2. View Complete Reference No online information available Works that this work references Works that reference this work
Nigrini, MJ (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons, Hoboken, New Jersey. ISSN/ISBN:978-1-118-15285-0. View Complete Reference No online information available Works that this work references Works that reference this work
Nigrini, MJ and Mittermaier, LJ (1997). The use of Benford's Law as an aid in analytical procedures. Auditing - A Journal of Practice & Theory 16(2), 52-67. ISSN/ISBN:0278-0380. View Complete Reference Online information Works that this work references Works that reference this work
Niskanen, J and Keloharju, M (2000). Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms. European Accounting Review 9(3), 443-452. View Complete Reference Online information Works that this work references Works that reference this work
Quick, R and Wolz, M (2003). Benford's Law in deutschen Rechnungslegungsdaten. Betriebswirtschaftliche Forschung und Praxis 55(2), 208-224. ISSN/ISBN:0340-5370. GER View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Rafeld, H and Then Bergh, FR (2007). Digitale Ziffernanalyse in deutschen Rechnungslegungsdaten. Zeitschrift Interne Revision 42(1), 26-33. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Skousen, CJ, Guan, L and Wetzel, TS (2004). Anomalies and unusual patterns in reported earnings: Japanese managers round earnings. Journal of International Financial Management & Accounting 15(3), 212-234. DOI:10.1111/j.1467-646X.2004.00108.x. View Complete Reference Online information Works that this work references Works that reference this work
Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826. View Complete Reference Online information Works that this work references Works that reference this work
van Caneghem, T (2002). Earnings management induced by cognitive reference points. The British Accounting Review 34(2), 167-178. DOI:10.1006/bare.2002.0190. View Complete Reference Online information Works that this work references Works that reference this work
Wallace, WA (2002). Assessing the quality of data used for benchmarking and decision- making. The Journal of Government Financial Management 51(3), pp. 16-22. View Complete Reference Online information Works that this work references Works that reference this work
Watrin, C and Struffert, R (2006). Benfordís Law und Chi-Quadrat-Test Ė Chancen und Risiken des Einsatzes bei steuerlichen PrŁfungen . Der Betrieb, Vol. 59, No. 33, pp. 1748-1750. GER View Complete Reference Online information Works that this work references Works that reference this work
Watrin, C, Struffert, R and Ullmann, R (2008). Benfordís Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237. DOI:10.1007/s11846-008-0019-9. View Complete Reference Online information Works that this work references Works that reference this work