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Ciaponi, F and Mandanici, F (2014). Using Digital Frequencies To Detect Anomalies in Receivables and Payables: An Analysis of the Italian Universities. Journal of Economic and Social Development 2(1), pp. 86-108.

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


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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
Guan, L, He, D and Yang, D (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal 21(6), pp. 569-581. DOI:10.1108/02686900610674861. View Complete Reference Online information Works that this work references 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 (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
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
Quick, R and Wolz, M (2005). Benfordís law in German financial statements. Finance India, 19 (4), 1285-1302. ISSN/ISBN:09703772. View Complete Reference No online information available Works that this work references Works that reference this work
Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), pp. 521-538. ISSN/ISBN:0002-9890. DOI:10.2307/2319349. 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
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
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