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Grammatikos, T and Papanikolaou, NI (2016). Applying Benford’s Law to Detect Accounting Data Manipulation in the Banking Industry. Luxembourg School of Finance Working Paper Series 11.

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


Abrantes-Metz, RM, Villas-Boas, SB and Judge, G (2011). Tracking the Libor rate. Applied Economics Letters 18(10), pp. 893-899. ISSN/ISBN:1466-4291. DOI:10.1080/13504851.2010.515197. View Complete Reference Online information Works that this work references Works that reference this work
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
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. 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
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 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
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
Gonzalez-Garcia, J and Pastor, G (2009). Benford’s Law and Macroeconomic Data Quality. International Monetary Fund Working Paper WP/09/10, Statistics Department, January 2009. View Complete Reference Online information Works that this work references Works that reference this work
Hales, DN, Sridharan, V, Radhakrishnan, A, Chakravorty, SS and Sihad, SM (2008). Testing the accuracy of employee-reported data: An inexpensive alternative approach to traditional methods. European Journal of Operational Research 189(3), pp. 583-593. View Complete Reference Online information Works that this work references Works that reference this work
Michalski, T and Stoltz, G (2013). Do Countries Falsify Economic Data Strategically? Some Evidence That They Might. The Review of Economics and Statistics, Vol. 95, No. 2, pp. 591-616. DOI:10.1162/REST_a_00274. 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
Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91. View Complete Reference Online information 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), pp. 443-452. DOI:10.1080/09638180020017159. View Complete Reference Online information Works that this work references Works that reference this work
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), pp. 243-255. DOI:10.1111/j.1468-0475.2011.00542.x. View Complete Reference Online information Works that this work references 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
Tilden, C and Janes, T (2012). Empirical evidence of financial statement manipulation during economic recessions. Journal of finance and accountancy, 12, pp.1-15. 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