This work cites the following items of the Benford Online Bibliography:
| Asllani, A and Naco, M (2014). Using Benford’s Law for Fraud Detection in Accounting Practices. Journal of Social Science Studies 2(1), pp. 129-143. DOI:10.5296/jsss.v2i1.6395. |
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| Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572. |
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| Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. |
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| Chang, JC (2017). A Study of Benford's Law, With Applications to the Analysis of Corporate Financial Statements. Masters Thesis, The Graduate School Eberly College of Science, The Pennsylvania State University. |
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| 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. |
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| Grabiński, K and Paszek, Z (2013). Examining Reliability of Large Financial Datasets Using Benford's Law. Economic Themes Vol. 51 Issue 3, pp. 515-524. |
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| Grammatikos, T and Papanikolaou, NI (2016). Applying Benford’s Law to Detect Accounting Data Manipulation in the Banking Industry. Luxembourg School of Finance Working Paper Series 11. DOI:10.2139/ssrn.2352775. |
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| Hamwi, K and Qurait, IN (2021). The role of using Benford's law in detecting fraud in financial statements: An applied study. Al-Baath University Journal, Economic Sciences Series, Al-Baath University 43(19). ARA |
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| Hill, TP and Fox, RF (2016). Hubble’s Law Implies Benford’s Law for Distances to Galaxies. Journal of Astrophysics and Astronomy 37(1), pp. 1-8. ISSN/ISBN:0973-7758. DOI:10.1007/s12036-016-9373-1. |
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| Johnson, GC (2009). Using Benford’s Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, Vol. 1 Issue 2, pp. 39-65. |
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| Johnson, P (2005). Fraud Detection with Benford's Law. Accountancy Ireland, 37, pp. 16-17. |
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| Khosravani, A and Rasinariu, C (2016). Characterization of Benford variables and their numerical simulations . Proceedings of 5th Annual International Conference on Computational Mathematics, Computational Geometry & Statistics (CMCGS2016) . DOI:10.5176/2251-1938_ORS16.24. |
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| 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. |
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| Lambert, J (2006). Detecting Fraud Using Benford’s Law. Student Paper. |
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| Larsen, JE (2017). Benford’s Law and Earnings Management Detection: The Case of REITs. Journal of Forensic & Investigative Accounting 9(2), pp. 779-790. |
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| Nigrini, MJ (1994). Using digital frequencies to detect fraud. Fraud Magazine, The White Paper Index 8(2), pp. 3-6. |
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| Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91. |
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| Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83. |
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| Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode. Review of Accounting and Finance 4, pp. 92-110. DOI:10.1108/eb043420. |
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| 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. |
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| Parnes, D (2022). Banks’ Off-Balance Sheet Manipulations. Quarterly Review of Economics and Finance 86, pp. 314-331. DOI:10.1016/j.qref.2022.07.011. |
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| 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. |
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| Simkin, MG (2010). Using Spreadsheets and Benford’s Law to Test Accounting Data. ISACA Journal, Volume 1. |
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| Stambaugh, C, Tipgos, MA, Carpenter, F and Smith, M (2012). Using Benford Analysis to Detect Fraud. Internal Auditing 27(3), pp. 24-29. |
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| Tilden, C and Janes, T (2012). Empirical evidence of financial statement manipulation during economic recessions. Journal of finance and accountancy, 12, pp.1-15. |
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