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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.

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. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Boyle, J (1994). An Application of Fourier Series to the Most Significant Digit Problem. American Mathematical Monthly 101(9), 879-886. ISSN/ISBN:0002-9890. View Complete Reference Online information Works that this work references Works that reference this work
Busta, B and Sundheim, R (1992). Tax return numbers tend to obey Benford's law. Center for Business Research Working Paper No. W93-106-94, St. Cloud State University, Minnesota. View Complete Reference Online information Works that this work references Works that reference this work
Busta, B and Weinberg, R (1998). Using Benfordís law and neural networks as a review procedure. Managerial Auditing Journal 13(6), 356-366. 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, No. 2, 321-327. View Complete Reference Online information Works that this work references Works that reference this work
Diaconis, P and Freedman, D (1979). On Rounding Percentages. Journal of the American Statistical Association 74(366), 359-364. ISSN/ISBN:0162-1459. View Complete Reference Online information Works that this work references Works that reference this work
Hamming, R (1970). On the distribution of numbers. Bell Syst. Tech. J. 49(8), pp. 1609-1625. ISSN/ISBN:0005-8580. DOI:10.1002/j.1538-7305.1970.tb04281.x. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1988). Random-Number Guessing and the First Digit Phenomenon. Psychological Reports 62(3), pp. 967-971. ISSN/ISBN:0033-2941. DOI:10.2466/pr0.1988.62.3.967. View Complete Reference No online information available 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
Hill, TP (1995). Base-Invariance Implies Benford's Law. Proceedings of the American Mathematical Society 123(3), pp. 887-895. ISSN/ISBN:0002-9939. DOI:10.2307/2160815. View Complete Reference Online information Works that this work references Works that reference this work
Kinnunen, J and Koskela, M (2003). Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2, pp. 39-68. DOI:10.2308/jiar.2003.2.1.39. View Complete Reference Online information Works that this work references Works that reference this work
Leemis, LM, Schmeiser, BW and Evans, DL (2000). Survival Distributions Satisfying Benford's Law. American Statistician 54(4), pp. 236-241. ISSN/ISBN:0003-1305. DOI:10.2307/2685773. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nigrini, MJ (1992). The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies. PhD thesis, University of Cincinnati, OH, USA. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1994). Using digital frequencies to detect fraud. Fraud Magazine, The White Paper Index 8(2), 3-6. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nigrini, MJ (1996). A taxpayer compliance application of Benfordís law. Journal of the American Taxation Association 18(1), 72-91. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2000). Digital Analysis Using Benford's Law: Tests Statistics for Auditors. Global Audit Publications, Vancouver, Canada. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Nigrini, MJ and Miller, SJ (2007). Benfordís Law Applied to Hydrology DataóResults and Relevance to Other Geophysical Data. Mathematical Geology 39(5), 469-490. ISSN/ISBN:0882-8121. 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), 443-452. View Complete Reference Online information Works that this work references Works that reference this work
Pinkham, RS (1961). On the Distribution of First Significant Digits. Annals of Mathematical Statistics 32(4), 1223-1230. ISSN/ISBN:0003-4851. View Complete Reference Online information Works that this work references Works that reference this work
Quick, R and Wolz, M (2003). Benford's Law in deutschen Rechnungslegungsdaten. Betriebswirtschaftliche Forschung und Praxis 55(2), 208-224. ISSN/ISBN:0340-5370. GER View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), 521-538. ISSN/ISBN:0002-9890. View Complete Reference Online information Works that this work references Works that reference this work
Rejesus, RM, Little, BB and Jamarillo, M (2006). Is there Manipulation of Self-Reported Yield Data in Crop Insurance? An Application of Benfordís Law. Journal of Forensic Accounting 7(2), 495-512. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Rodriguez, RJ (2004). First Significant Digit Patterns from Mixtures of Uniform Distributions. American Statistician 58(1), 64-71. ISSN/ISBN:0003-1305. View Complete Reference Online information Works that this work references Works that reference this work
Rodriguez, RJ (2004). Reducing False Alarms in the Detection of Human Influence on Data. Journal of Accounting, Auditing & Finance 19(2), 141-158. View Complete Reference Online information Works that this work references Works that reference this work
Schatte, P (1988). On mantissa distributions in computing and Benfordís law. Journal of Information Processing and Cybernetics EIK 24(9), 443-455. ISSN/ISBN:0863-0593. 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
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