This work cites the following items of the Benford Online Bibliography:
| 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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| 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. |
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| Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237. |
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| 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. |
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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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| Posch, PN and Kreiner, WA (2006). Analysing digits for portfolio formation and index tracking. Journal of Asset Management 7(1), pp. 69-80. DOI:10.1057/palgrave.jam.2240203. |
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| Quick, R and Wolz, M (2003). Benford's Law in deutschen Rechnungslegungsdaten. Betriebswirtschaftliche Forschung und Praxis 55(2), pp. 208-224. ISSN/ISBN:0340-5370. GER |
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| Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826. |
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| 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. |
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