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Kellerman, L (2014). Evaluating the effectiveness of Benfordís law as an investigative tool for forensic accountants. Masters thesis (Magister Commercii) in Forensic Accountancy at the Potchefstroom Campus of the North-West University.

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


Albrecht, CC (2008). Fraud and forensic accounting in a digital environment. White Paper for The Institute for Fraud Prevention, Brigham Young University. View Complete Reference Online information Works that this work references Works that reference this work
Albrecht, CC, Albrecht, WS and Dunn, JG (2000). Conducting a Pro-Active Fraud Audit: A Case Study. The Journal of Forensic Accounting II: pp. 203-218. ISSN/ISBN:1524-5586. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Albrecht, WS and Albrecht, CC (2002). Root out financial deception. Journal of Accountancy 193(4), pp. 30-34. ISSN/ISBN:0021-8448. View Complete Reference Online information Works that this work references Works that reference this work
Anonymous (2007). A Guide to Benfordís Law. A CaseWare IDEA Research Department Document; last accessed December 7, 2019. View Complete Reference Online information No Bibliography works referenced by this work. 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
Berton, L (1995). Heís Got Their Number: Scholar Uses Math to Foil Financial Fraud. The Wall Street Journal, p. B1, July 10. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Bhattacharya, S and Kumar, K (2008). Forensic Accounting and Benfordís Law. IEEE Signal Processing Magazine, 25(2), p. 152. DOI:10.1109/MSP.2007.914724. View Complete Reference Online information Works that this work references Works that reference this work
Bhattacharya, S, Kumar, K and Smarandache, F (2005). Conditional probability of actually detecting a financial fraud Ė a neutrosophic extension to Benfordís law. International Journal of Applied Mathematics 17(1), pp. 7-14. View Complete Reference Online information Works that this work references Works that reference this work
Bhattacharya, S, Xu, D and Kumar, K (2010). An ANN-based auditor decision support system using Benford's Law. Decision support systems, 50 (3), pp. 576-584. View Complete Reference Online information Works that this work references Works that reference this work
Browne, MW (1998). Following Benfordís law, or looking out for no. 1. The New York Times, August 4, 1998. View Complete Reference Online information Works that this work references 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
Cho, WKT and Gaines, BJ (2007). Breaking the (Benford) law: Statistical fraud detection in campaign finance. American Statistician 61(3), pp. 218-223. ISSN/ISBN:0003-1305. DOI:10.1198/000313007X223496. View Complete Reference Online information Works that this work references Works that reference this work
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), pp. 77-81. ISSN/ISBN:0278-0380. DOI:10.2308/aud.2005.24.1.77. View Complete Reference Online information Works that this work references Works that reference this work
DeHaan, M (2011). The surprising ďBenfordís lawĒ of leading digits. Posted on Decoding Science website; last updated November 12, 2019; last accessed December 9, 2019. View Complete Reference Online information Works that this work references Works that reference this work
Diekmann, A and Jann, B (2010). Benfordís Law and Fraud Detection: Facts and Legends. German Economic Review 11(3), pp. 397Ė401. DOI:10.1111/j.1468-0475.2010.00510.x. 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
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, pp. 17-34. View Complete Reference Online information Works that this work references Works that reference this work
Fewster, RM (2009). A Simple Explanation of Benford's Law. American Statistician 63(1), pp. 26-32. DOI:10.1198/tast.2009.0005. View Complete Reference Online information Works that this work references Works that reference this work
Geyer, CL and Williamson, PP (2004). Detecting Fraud in Data Sets Using Benford's Law. Communications in Statistics: Simulation and Computation 33(1), pp. 229-246. ISSN/ISBN:0361-0918. DOI:10.1081/SAC-120028442. View Complete Reference Online information Works that this work references Works that reference this work
Hasan, B (2003). Examining data accuracy and authenticity with leading digit frequency analysis. Industrial Management & Data Systems 103(1-2), pp. 121-125. ISSN/ISBN:0263-5577. DOI:10.1108/02635570310463447. 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 (1998). The First-Digit Phenomenon. American Scientist 86 (4), pp. 358-363. ISSN/ISBN:0003-0996. DOI:10.1511/1998.4.358. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1999). The difficulty of faking data. Chance 12(3), pp. 27-31. DOI:10.1080/09332480.1999.10542154. View Complete Reference Online information Works that this work references Works that reference this work
Johnson, P (2005). Fraud Detection with Benford's Law. Accountancy Ireland, 37, pp. 16-17. View Complete Reference Online information Works that this work references Works that reference this work
Kumar, K and Bhattacharya, S (2007). Detecting the dubious digits: Benfordís law in forensic accounting. Significance 4(2), pp. 81-83. DOI:10.1111/j.1740-9713.2007.00234.x. View Complete Reference Online information Works that this work references Works that reference this work
Lanza, RB (2000). Using Digital Analysis To Detect Fraud: Review of the DATAS Statistical Analysis Tool. Journal of Forensic Accounting 1, pp. 291-296. ISSN/ISBN:1524-5586. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Lowe, R (2000). Benford's Law and fraud detection. Chartered Accountants Journal of New Zealand 79(10), pp. 32-36. ISSN/ISBN:1172-9929. View Complete Reference Online information Works that this work references Works that reference this work
Lowe, R (2000). When Benford's law is broken. Chartered Accountants Journal of New Zealand 79(11), pp. 24-27. ISSN/ISBN:1172-9929. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Lu, F, Boritz, JE and Covvey, D (2006). Adaptive Fraud Detection Using Benfordís Law. Advances in Artificial Intelligence Lecture Notes in Computer Science Volume 4013, pp. 347-358. ISSN/ISBN:978-3-540-34628-9. DOI:10.1007/11766247_30. View Complete Reference Online information Works that this work references Works that reference this work
Lynch, AL (2008). Putting Benford's Law to Work. Internal Auditor website, Feb. 01, 2008. Last accessed Jan 4, 2018. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Mantone, PS (2013). Using Analytics to Detect Possible Fraud: Tools and Techniques. John Wiley & Sons; Chapter 7 "Benford's Law, and Yes - Even Statistics" p. 237. ISSN/ISBN:978-1118585627. View Complete Reference No online information available Works that this work references Works that reference this work
Matthews, R (1999). The Power of One. New Scientist 163, July 10, pp. 26-30. View Complete Reference Online information 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 (1992). The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies. PhD thesis, University of Cincinnati, OH, USA. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1994). Using digital frequencies to detect fraud. Fraud Magazine, The White Paper Index 8(2), pp. 3-6. 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 Benfordís 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 (1998). Numerology for Accountants. Journal of Accountancy 186(5), November 1998, p. 15. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nigrini, MJ (1999). Iíve 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 (1999). Peculiar patterns of first digits. IEEE Potentials 18(2), pp. 24-27. DOI:10.1109/45.755849. 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 and 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 (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 (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. DOI:10.1002/9781119203094. 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
Odueke, A and Weir, GRS (2012). Triage in Forensic Accounting using Zipf's Law. Issues in Cybercrime, Security and Digtal Forensics. Edited by G. R. S. Weir and A. Al-Nemrat. Glasgow. University of Strathclyde Publishing, pp. 33-43. View Complete Reference Online information Works that this work references Works that reference this work
Overhoff, G (2011). The Impact and Reality of Fraud Auditing - Benford's Law: Why and How To Use It. Course for 22nd Annual ACFE Fraud Conference and Exhibition. 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
Roukema, BF (2009). Benford's Law Anomalies in the 2009 Iranian presidential election. preprint arXiv:0906.2789. View Complete Reference Online information Works that this work references Works that reference this work
Saville, A (2006). Using Benford's law to detect data error and fraud: an examination of companies listed on the Johannesburg Stock Exchange. South African Journal of Economic and Management Sciences 9(3), 341-354. ISSN/ISBN:1015-8812. View Complete Reference Online information Works that this work references Works that reference this work
Singleton, TW (2011). Understanding and applying Benfordís Law. ISACA Journal, v.3 pp.1-4. View Complete Reference Online information Works that this work references Works that reference this work
Stalcup, K (2010). Benfordís Law: How a Simple Misconception can Trip up a Fraudster and How a Savvy CFE Can Spot It. Fraud Magazine, January/February 2010. View Complete Reference Online information No Bibliography works referenced by this work. 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
Warshavsky, MS (2010). Applying Benford's Law in financial forensic investigations. National Litigation Consultants Review 10(2), pp. 1-4. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work