Cross Reference Down

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.

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
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
Costa, JI (2012). Desenvolvimento de metodologias contabilométricas aplicadas a auditoria contábil digital: uma proposta de análise da lei de Newcomb-Benford para os Tribunais de Contas. Thesis, Universidade Federal de Pernambuco, Recife, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, da Silva, WB, Travassos, SK and dos Santos, J (2013). Análise de Conformidade da Lei de Newcomb-Benford no Ambiente de Auditoria Contínua: Uma Proposta de Identificação de Desvios no Tempo. In Proceedings of Anais do 37o Encontro Nacional da Associação Nacional de Pós-Graduação e Pesquisa em Administração, Rio de Janeiro, RJ, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, dos Santos, J and Travassos, S (2012). An Analysis of Federal Entities’ Compliance with Public Spending: Applying the Newcomb-Benford Law to the 1st and 2nd Digits of Spending in Two Brazilian States*. R. Cont. Fin. – USP, São Paulo, v. 23, n. 60, pp. 187-198. View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, Travassos, SK, Soeiro, T and dos Santos, J (2013). Statistical analysis in detection of deviation occurrence in the distribution of first significant digit of state public spending in relation to the standard distribution defined in Newcomb-Benford’s law. In Proceedings of 10th CONTECSI International Conference on Information Systems and Technology Management, São Paulo, SP, Brasil. DOI:10.5748/9788599693094-10CONTECSI/RF-92 . POR View Complete Reference Online information Works that this work references Works that 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
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 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
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1995). Base-Invariance Implies Benford's Law. Proceedings of the American Mathematical Society 123(3), pp. 887-895. ISSN/ISBN:0002-9939. DOI:10.2307/2160815. View Complete Reference Online information Works that this work references Works that reference this work
Huxley, SJ (1999). Why Benford's Law works and How to do digit analysis on spreadsheets. Presented at the 1999 International Conference of the Decision Sciences Institute. View Complete Reference No online information available Works that this work references Works that reference this work
Krakar, Z and Žgela, M (2009). Application of Benford's Law in information systems auditing. Journal of Information and Organizational Sciences, 33(1), pp. 39-51. View Complete Reference No online information available Works that this work references Works that reference this work
Kumar, K and Bhattacharya, S (2003). Benford’s law and its application in financial fraud detection. Advances in Financial Planning and Forecasting 11, pp. 57-70. View Complete Reference No online information available No Bibliography works referenced by this work. 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 (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2000). Digital Analysis Using Benford's Law: Tests Statistics for Auditors. Global Audit Publications: Vancouver, Canada. DOI:10.1201/1079/43266.28.9.20010301/30389.4. View Complete Reference Online information No Bibliography works referenced by this work. 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
Pinkham, RS (1961). On the Distribution of First Significant Digits. Annals of Mathematical Statistics 32(4), pp. 1223-1230. ISSN/ISBN:0003-4851. View Complete Reference Online information Works that this work references Works that reference this work
Posch, PN (2004). Ziffernanalyse in der Fälschungsaufspürung. Benford’s Gesetz und Steuererklärungen in Theorie und Praxis. Unpublished manuscript; link no longer available. GER View Complete Reference No online information available Works that this work references Works that reference this work
Raimi, RA (1969). The Peculiar Distribution of First Digits. Scientific American 221(6), pp. 109-120. ISSN/ISBN:0036-8733. DOI: 10.1038/scientificamerican1269-109. View Complete Reference Online information Works that this work references Works that reference this work
Ribeiro, JC, Monteiro, GB, dos Santos, J and Galvao, KdS (2005). Aplicação da Lei de Newcomb-Benford na Auditoria. Caso notas de empenho dos Municípios do Estado da Paraíba. 2o Congresso USP Iniciação cientifica em contabilidade. POR View Complete Reference Online information Works that this work references Works that reference this work
Suh, I, Headrick, TC and Minaburo, S (2011). An Effective and Efficient Analytic Technique: A Bootstrap Regression Procedure and Benford's Law. Journal of Forensic & Investigative Accounting, Vol.3, No. 3. 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
Varian, HR (1972). Benford’s law. The American Statistician 26(3), 65-66. DOI:10.1080/00031305.1972.10478934. View Complete Reference Online information Works that this work references Works that reference this work
Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s 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
Žgela, M (2011). Application of Benford’s law in analysis of DAX percentage changes. Cybernetics and Information Technologies 11(4), pp. 53-70. View Complete Reference Online information Works that this work references Works that reference this work