Cross Reference Down

Kordestani, G and Tatli, R (2016). The review of earnings management in different level of conservatism and institutional investors base Benford law. The Iranian Accounting and Auditing Review 23 (1), pp. 73–96. PER

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

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
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.]. 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
Jordan, CE and Clark, SJ (2011). Detecting Cosmetic Earnings Management Using Benford’s Law. The CPA Journal 81 (2), pp. 32–37. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Wu, CM, Fang, TY and Wun, JC (2014). The relations among accounting conservatism, institutional investors and earnings manipulation. Economic Modelling, 37, pp. 164-174. DOI:10.1016/j.econmod.2013.10.020. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using Second-Order Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), pp. 305-324. DOI:10.2308/aud.2009.28.2.305 . View Complete Reference Online information Works that this work references Works that reference this work