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Capalbo, F, Galati, L, Lupi, C and Smarra, M (2023). Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy. Journal of Public Budgeting, Accounting & Financial Management.

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


Barney, BB and Schulzke, KS (2016). Moderating "Cry Wolf" events with excess MAD in Benford's law research and practice. J. Forensic Account. Res. 1 (1), A66–A90. DOI:10.2308/jfar-51622. 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
Berger, A and Hill, TP (2015). An Introduction to Benford's Law. Princeton University Press: Princeton, NJ. ISSN/ISBN:9780691163062. View Complete Reference Online information Works that this work references Works that reference this work
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2023). Local elections and the quality of financial statements in municipally owned entities: A Benford analysis. Chaos, Solitons and Fractals 173 p. 113752. DOI:10.1016/j.chaos.2023.113752. 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
Cerqueti, R and Lupi, C (2021). Some New Tests of Conformity with Benford's Law. Stats 4(3), pp. 745-761. DOI:10.3390/stats4030044. View Complete Reference Online information Works that this work references Works that reference this work
Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, pp. 127-146. DOI:10.1016/S0748-5751(00)00008-7. 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
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
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
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
Rauch, B, Göttsche, M and Langenegger, S (2014). Detecting Problems in Military Expenditure Data Using Digital Analysis. Defence and Peace Economics 25(2), pp. 97-111. DOI:10.1080/10242694.2013.763438. 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
van Caneghem, T (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13(4), 771-786. DOI:10.1080/0963818042000216866. View Complete Reference Online information Works that this work references Works that reference this work