This work is cited by the following items of the Benford Online Bibliography:
Akinadewo, IS and Akinkoye, EY (2020). Tax Evasion Detection in Nigeria: Analysis of the Specific Forensic Accounting Techniques Used. The Business and Management Review 11(1), pp. 131-139. | ||||
Alipour, A and Alipour, S (2019). Application of Benford’s Law in Analyzing Geotechnical Data. Civil Engineering Infrastructures Journal 52(2), pp. 323 – 334. DOI:10.22059/ceij.2019.272005.1534. | ||||
Alves, AD, Yanasee, HH and Soma, NY (2016). An analysis of bibliometric indicators to JCR according to Benford’s law. Scientometrics 107(3), pp. 1489–1499. DOI:10.1007/s11192-016-1908-3. | ||||
Alves, AD, Yanasse, HH and Soma, NY (2014). Benford's Law and articles of scientific journals: comparison of JCR® and Scopus data. Scientometrics 98, pp. 173-184. ISSN/ISBN:0138-9130. DOI:10.1007/s11192-013-1030-8. | ||||
Amiram, D, Bozanic, Z and Rouen, E (2015). Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4), pp. 1540–1593. DOI:10.1007/s11142-015-9333-z. | ||||
Amouzegar, M and Moshirvaziri, K (2018). Information Security and Benford’s Law . Posted on Decision Sciences Institute blog May 3; last accessed October 11, 2019. | ||||
Arshadi, L and Jahangir, AH (2014). Benford's law behavior of Internet traffic. Journal of Network and Computer Applications, Volume 40, April 2014, pp. 194–205. ISSN/ISBN:1084-8045. DOI:10.1016/j.jnca.2013.09.007. | ||||
Asadi, AN (2015). An approach for detecting anomalies by assessing the inter-arrival time of UDP packets and flows using Benford's law. 2nd International Conference on Knowledge-Based Engineering and Innovation (KBEI), Tehran, pp. 257-262. DOI:10.1109/KBEI.2015.7436057. | ||||
Ausloos, M, Cerqueti, R and Lupi, C (2017). Long-range properties and data validity for hydrogeological time series: The case of the Paglia river. Physica A: Statistical Mechanics and its Applications 470, pp. 39-50. DOI:10.1016/j.physa.2016.11.137. | ||||
Ausloos, M, Cerqueti, R and Mir, TA (2017). Data science for assessing possible tax income manipulation: The case of Italy. Chaos, Solitons and Fractals 104, pp. 238–256. DOI:10.1016/j.chaos.2017.08.012. | ||||
Bannier, C, Ewelt-Knauer, C, Lips, J and Winker, P (2020). Benford’s Law and Its Application to Detecting Financial Fraud and Manipulation. Ch. 18 in: Corruption and Fraud in Financial Markets: Malpractice, Misconduct and Manipulation, C. Alexander and D. Cumming (Eds.), John Wiley & Sons: Chichester, U.K., pp. 473-504. ISSN/ISBN:978-1-119-42177-1. | ||||
Bannier, C, Ewelt-Knauer, C, Winker, P and Lips, J (2019). Benford’s law and its application to detecting financial fraud and manipulation. Chapter 5 of Econometric Modelling of Energy & Financial Markets, Doctoral Thesis of Johannes Lips, Justus-Liebig University Gießen . | ||||
Barabesi, L, Cerasa, A, Cerioli, A and Perrotta, D (2018). Goodness-of-fit testing for the Newcomb-Benford law with application to the detection of customs fraud. Journal of Business & Economic Statistics 36(2), pp. 346-358. DOI:10.1080/07350015.2016.1172014. | ||||
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. | ||||
Bartulović, M and Mitrović, M (2020). Application of Benford's Law in Forensic Accounting. Conference Proceedings of Contemporary issues in economy & technology CIET 2020, Split. | ||||
Baryła, M and Pociecha, J (2019). Euclidean distance as a measure of conformity to Benford's law in digital analysis for fraud detection. Book of Short Papers, Proceedings of the 12th Scientific Meeting of the Classification and Data Analysis Group (CLADAG) of the Italian Statistical Society (SIS), pp. 75-78. | ||||
Beiglou, PHB, Gibbs, C, Rivers, L, Adhikari, U and Mitchell, J (2017). Applicability of Benford’s Law to Compliance Assessment of Self-Reported Wastewater Treatment Plant Discharge Data. Journal of Environmental Assessment Policy and Management 19(04). DOI:10.1142/S146433321750017X. | ||||
Berger, A and Hill, TP (2015). An Introduction to Benford's Law. Princeton University Press: Princeton, NJ. ISSN/ISBN:9780691163062. | ||||
Berger, A and Hill, TP (2020). The mathematics of Benford’s law: a primer. Statistical Methods & Applications. DOI:10.1007/s10260-020-00532-8. | ||||
Blondeau Da Silva, S (2020). Limits of Benford’s Law in Experimental Field. International Journal of Applied Mathematics 33(4), pp. 685-695. DOI:10.12732/ijam.v33i4.12. | ||||
Brandolini, L and Travaglini, G (2012). La legge di Benford. Posted on: http://pmf.cilea.it/file.php/1/articoli/PMF2012_Benford.pdf; last retrieved June 8, 2018 . ITA | ||||
Bugarin, MS and da Cunha, FCR (2015). A didactic note on the use of Benford’s Law in public works auditing with an application to the construction of the Brazilian ‘Amazon Arena’ 2014 World Cup soccer stadium. Economia 66(1),pp. 23-55. | ||||
Cabarle, C (2019). Predicting the Risk of Fraud in Equity Crowdfunding Offers and Assessing the Wisdom of the Crowd. PhD Thesis, Temple University, ProQuest Dissertations Publishing, 2019. 13863507. | ||||
Cai, Z, Faust, M, Hildebrand, AJ, Li, J and Zhang, Y (2017). Leading Digits of Mersenne Numbers. Preprint in arXiv:1712.04425 [math.NT]; last accessed October 23, 2018. | ||||
Cai, Z, Faust, M, Hildebrand, AJ, Li, J and Zhang, Y (2019). Leading digits of Mersenne numbers. Experimental Mathematics, to appear. DOI:10.1080/10586458.2018.1551162. | ||||
Cai, Z, Hildebrand, AJ and Li, J (2018). A local Benford Law for a class of arithmetic sequences. Preprint arXiv:1808.01496 [math.NT]; last accessed October 22, 2018. | ||||
Campos, L, Salvo, AE and Flores-Moya, A (2016). Natural taxonomic categories of angiosperms obey Benford's law, but artificial ones do not. Systematics and Biodiversity 14(5), pp. 431-440. ISSN/ISBN:1477-2000 (Print)/ 1. DOI:10.1080/14772000.2016.1181683. | ||||
Cella, RS and Rech, IJ (2017). Petrobas Case: Could Benford's Law Detect a Fraud?. Revista de Gestão, Finanças e Contabilidade, UNEB, Salvador, v. 7, n. 3, pp. 86-104. ISSN/ISBN:2238-5320. POR | ||||
Cella, RS and Zanolla, E (2018). Benford’s Law and transparency: an analysis of municipal expenditure. Brazilian Business Review, 15(4), pp. 331-347. DOI:10.15728/bbr.2018.15.4.2. | ||||
Cerioli, A, Barabesi, L, Cerasa, A, Menegatti, M and Perrotta, D (2019). Newcomb-Benford law and the detection of frauds in international trade. Proceedings of the National Academy of Sciences 116(1), pp. 106-115. DOI:10.1073/pnas.1806617115. | ||||
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. | ||||
Ciaponi, F and Mandanici, F (2014). Using Digital Frequencies To Detect Anomalies in Receivables and Payables: An Analysis of the Italian Universities. Journal of Economic and Social Development 2(1), pp. 86-108. | ||||
Cinelli, C (2017). Benford analysis for data validation and Forensic analytics. Online software R package benford.analysis V. 0.1.4.1. | ||||
Cinelli, C, Lins, R, Stachelek, J and Gorecki, J (2020). The Benford Analysis (benford.analysis) package . Posted on GitHub Repository; last accessed November 17, 2020. | ||||
Cole, MA, Maddison, DJ and Zhang, L (2019). Testing the emission reduction claims of CDM projects using the Benford's Law. Climatic Change. DOI:10.1007/s10584-019-02593-5. | ||||
Condeço, PIH (2014). Aplicação da lei de Benford e a importância do controlo interno. Master's Thesis, Instituto politécnico de Lisboa, Instituto superior de contabilidade e administração de Lisboa. POR | ||||
da Cunha, FCR and Bugarin, MS (2015). Benford's law for audit of public works: an analysis of overpricing in Maracanã soccer arena's renovation. Economics Bulletin 35(2), pp. 1168-1176. | ||||
da Silva, AJ, Floquet, S, Santos, DOC and Lima, RF (2020). On the validation of the Newcomb-Benford Law and the Weibull distribution in neuromuscular transmission. Physica A 553, 1 September 2020, 124606. DOI:10.1016/j.physa.2020.124606. | ||||
Dahlstrom, KL and Clegg, CP (2015). The DNA of Scripture. Westbow Press: Bloomington, IN. ISSN/ISBN:978-1-4908-7600-9. | ||||
Dang, CT, Burger, R and Owens, T (2019). Do better-performing nongovernmental organizations report more accurately? Evidence from financial accounts in Uganda. Economic Development and Cultural Change, forthcoming. DOI:10.1086/703099. | ||||
Dang, CT and Owens, T (2019). Does transparency come at the cost of charitable services? Evidence from investigating British charities. CREDIT Research Paper 19/02; published (2020) in Journal of Economic Behavior & Organization 172, pp. 314–343. | ||||
Daniels, J, Caetano, SJ, Huyer, D, Stephen, A, Fernandes, J, Lytwyn, A and Hoppe, FM (2017). Benford's Law for Quality Assurance of Manner of Death Counts in Small and Large Databases. Journal of Forensic Sciences 62(5), pp. 1326-1331. DOI:10.1111/1556-4029.13437. | ||||
Davydov, D and Swidler, S (2016). Auditing Bank Financial Statements in Emerging Market Countries: The Use of the Benford Distribution. In: Risk Management in Emerging Markets, Emerald Group Publishing Limited, Boubaker, S., Buchanan, B. and Nguyen, D. (Eds.), pp. 187-200. DOI:10.1108/978-1-78635-452-520161018. | ||||
Davydov, D and Swidler, S (2016). Reading Russian Tea Leaves: Assessing the Quality of Bank Financial Statements with the Benford Distribution. Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pp. 1-20. DOI:10.1142/S0219091516500211. | ||||
de Macedo, IAS and de Figueiredo, JJS (2018). Using Benford’s law on the seismic reflectivity analysis. Interpretation 6(3), pp. T689-T697. DOI:10.1190/int-2017-0201.1. | ||||
de Oliveira, JAJ, Francischetti, CE, Galeano, R, Padoveze, CL and Filho, MAFM (2018). Aplicações da Lei de Newcomb-Benford nas Demonstrações Financeiras da Petrobrás [Applications of the Newcomb-Benford on Financial statements of Petrobrás]. Enfoque Reflexão Contábil 37(1), pp. 21-38. DOI:10.4025/enfoque.v37i1.35608. POR | ||||
Demirdöven, K (2019). Adli Muhasebeciler İçin Benford’un Hukukunun Etkinliğinin Bir Araştirma Araci Olarak Değerlendirilmesi [Evaluation of the Effectiveness of Benford's Law as a Research Tool for Forensic Accountants]. Masters Project, Istanbul Esenyurt University. TUR | ||||
Eliazar, II (2013). Benford's Law: A Poisson Perspective. Physica A 392(16) pp. 3360–3373. DOI:10.1016/j.physa.2013.03.057. | ||||
Eliazar, II (2017). Harmonic statistics. Annals of Physics, Volume 380, pp. 168-187. DOI:10.1016/j.aop.2017.03.016. | ||||
Eliazar, II (2020). First Digits. In: Power Laws. Understanding Complex Systems. Springer, Cham, pp. 153-157. DOI:10.1007/978-3-030-33235-8_14. | ||||
Fernández-Gracia, J and Lacasa, L (2018). Bipartisanship Breakdown, Functional Networks, and Forensic Analysis in Spanish 2015 and 2016 National Elections. Complexity 2018, Article ID 9684749. DOI:10.1155/2018/9684749. | ||||
Ferreira, MJM (2013). Lei de Benford e detecção de fraude contabilística – Aplicação à indústria transformadora em Portugal. TRABALHO FINAL DE MESTRADO, Instituto Superior de Economia e Gestão, Universidade Técnica de Lisboa, Portugal. POR | ||||
Flayyih, HH (2013). Using Benford Law in Detecting Earnings Management and its Reflection on the audit quality : In application on a sample of listed companies in the Iraq stock Exchange. Master Thesis, College of Administration and Economics, University of Baghdad. ARA | ||||
Flayyih, HH, Noorullah, AS, Jari, AS and Hasan, AM (2020). Benford Law: A Fraud Detection Tool Under Financial Numbers Game: A Literature Review. Social Science and Humanities Journal 4(5), pp. 1909-1914. | ||||
Fonseca, PMT da (2016). Digit analysis using Benford's Law: A Bayesian approach. Masters Thesis, ISEG - Instituto Superior de Economia e Gestão, Lisbon School of Economics & Management, Portugal. | ||||
Freeman, RB (2018). Benford's Law. Lecture 17 notes for Economics 1818 course, Harvard University. | ||||
Friar, JL, Goldman, T and Pérez-Mercader, J (2016). Ubiquity of Benford’s law and emergence of the reciprocal distribution. Physics Letters A 380(22), pp. 1895–1899. ISSN/ISBN:0375-9601. DOI:10.1016/j.physleta.2016.03.045. | ||||
Friedman, E, Kolakaluri, R and Rege, M (2020). Benford’s Law Applied to Precinct Level Election Data. Issues in Information Systems 21(2), pp. 238-247. | ||||
Gamermann, D and Antunes, FL (2018). Statistical analysis of Brazilian electoral campaigns via Benford’s law. Physica A: Statistical Mechanics and its Applications 496, pp. 171-188. DOI:10.1016/j.physa.2017.12.120. | ||||
Gauvrit, N, Houillon, J-C and Delahaye, J-P (2017). Generalized Benford’s Law as a Lie Detector. Advances in Cognitive Psychology 13(2), pp. 121-127. DOI:10.5709/acp-0212-x. | ||||
Goh, C (2020). Applying visual analytics to fraud detection using Benford's law. Journal of Corporate Accounting & Finance, pp. 1-7. DOI:10.1002/jcaf.22440. | ||||
Goldoni, E, Savazzi, P and Gamba, P (2012). A novel source coding technique for wireless sensor networks based on Benford's law . 2012 IEEE Workshop on Environmental Energy and Structural Monitoring Systems (EESMS), 26-28 Sept. 2012, pp 32-34 . ISSN/ISBN:978-1-4673-2739-8 . | ||||
Goodman, WM (2016). The promises and pitfalls of Benford's law. Significance 13(3) pp. 38-41. DOI:10.1111/j.1740-9713.2016.00919.x. | ||||
Gorenc, M (2019). Benford's Law As A Useful Tool To Determine Fraud In Financial Statements. Presentation in MakeLearn & TIIM International Conference, Slovenia, May 15-17. | ||||
Gramm, R, Yost, J, Su, Q and Grobe, R (2017). Applications of the first digit law to measure correlations. Phys. Rev. E 95, 042136. DOI:10.1103/PhysRevE.95.042136. | ||||
Grammatikos, T and Papanikolaou, NI (2020). Applying Benford’s law to detect accounting data manipulation in the banking industry. Journal of Financial Services Research. DOI:10.1007/s10693-020-00334-9. | ||||
Hall, RC (2018). Why the Summation Test Results in a Benford, and not a Uniform Distribution, for Data that Conforms to a Log Normal Distribution. Preprint viXra.org > Number Theory > viXra:1809.0158; last accessed November 17, 2020. | ||||
Haynes, AH (2012). Detecting Fraud in Bankrupt Municipalities Using Benford's Law. Scripps Senior Theses. Paper 42, http://scholarship.claremont.edu/scripps_theses/42; last accessed November 12, 2014. | ||||
He, X, Hildebrand, AJ, Li, Y and Zhang, Y (2018). Complexity of Leading Digit Sequences. Preprint in arXiv:1804.00221 [math.NT]; last accessed October 23, 2018. | ||||
Henselmann, K, Ditter, D and Scherr, E (2014). Irregularities in Accounting Numbers and Earnings Management - A Novel Approach Based on SEC XBRL Filings . 22nd Annual Research Workshop on Strategic and Emerging Technologies in Accounting, Auditing, and Tax, AAA Annual Meeting 2013, Anaheim, USA. | ||||
Henselmann, K, Ditter, D and Scherr, E (2015). Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting 12 (1), pp. 117–151. DOI:10.2308/jeta-51247. | ||||
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.]. | ||||
Hill, TP (2015). Benford's Law. In: The Princeton Companion to Applied Mathematics, N.J. Higham (Ed.), Princeton University Press: Princeton, NJ, pp. 135-137 . ISSN/ISBN:978-0691150390. | ||||
Holz, CA (2013). The Quality of China's GDP Statistics. Munich Personal RePEc Archive Paper No. 51864; available online at http://mpra.ub.uni-muenchen.de/51864/; last accessed June 23, 2014. | ||||
Holz, CA (2014). The quality of China’s GDP statistics. China Economic Review, vol. 30, September 2014, pp. 309–338. DOI:10.1016/j.chieco.2014.06.009. | ||||
Hoppe, FM (2016). Benford's Law and Distractors in Multiple Choice Exams. International Journal of Mathematical Education in Science and Technology, 47(4), pp. 606–612. DOI:10.1080/0020739X.2015.1091515. | ||||
Horton, J, Kumar, DK and Wood, A (2020). Detecting academic fraud using Benford law: The case of Professor James Hunton. Research Policy 49(8), 104084 . DOI:10.1016/j.respol.2020.104084. | ||||
Huang, Y, Niu, Z and Yang, C (2020). Testing firm-level data quality in China against Benford’s Law. Economics Letters 192, 109182. DOI:10.1016/j.econlet.2020.109182. | ||||
Hürlimann, W (2014). A first digit theorem for powers of perfect powers. Communications in Mathematics and Applications 5(3), pp. 91-99. ISSN/ISBN:0975-8607. | ||||
Hürlimann, W (2014). A first digit theorem for square-free integer powers. Pure Mathematical Sciences 3(3), pp. 129 - 139. DOI:10.12988/pms.2014.4615. | ||||
Hürlimann, W (2015). On the uniform random upper bound family of first significant digit distributions. Journal of Informetrics, Volume 9, Issue 2, pp. 349–358. DOI:10.1016/j.joi.2015.02.007. | ||||
Hürlimann, W (2015). Prime powers and generalized Benford law. Pioneer Journal of Algebra, Number Theory and its Applications 12/2015; 10(1-2):51-70. | ||||
Hürlimann, W (2015). Benford's Law in Scientific Research. International Journal of Scientific & Engineering Research, Volume 6, Issue 7, pp. 143-148. ISSN/ISBN:2229-5518. | ||||
Hürlimann, W (2015). A first digit theorem for powerful integer powers. SpringerPlus (2015) 4: 576. DOI:10.1186/s40064-015-1370-3. | ||||
Ibrahim, B and Robey, T (2020). Mapping corruption risk in Indonesia’s upstream oil and gas industry. Anti-Corruption Evidence (ACE) Working Paper 021. | ||||
Iorliam, A, Tirunagari, S, Ho, ATS, Li, S, Waller, A and Poh, N (2017). "Flow Size Difference" Can Make a Difference: Detecting Malicious TCP Network Flows Based on Benford's Law. arXiv:1609.04214v2 [cs.CR], last accessed February 6, 2017. | ||||
Isea, R (2020). How Valid are the Reported Cases of People Infected with Covid-19 in the World?. International Journal of Coronaviruses 1(2), pp. 53-56. DOI:10.14302/issn.2692-1537.ijcv-20-3376. | ||||
Iudica, F (2012). Benford’s Law: Mathematical Properties and Forensic Accounting Applications. Master’s Thesis, Luiss Guido Carli University, Rome, Italy, 2012. | ||||
Joksimović, D, Knežević, G, Pavlović, V, Ljubić, M and Surovy, V (2017). Some Aspects of the Application of Benford’s Law in the Analysis of the Data Set Anomalies. In: Knowledge Discovery in Cyberspace: Statistical Analysis and Predictive Modeling. New York: Nova Science Publishers, pp. 85–120. ISSN/ISBN:978-1-53610-566-7. | ||||
Jošić , H and Žmuk, B (2020). The Application of the Law of Anomalous Numbers on Global Food Prices in Examining Psychological Pricing Strategies. Journal of International Food & Agribusiness Marketing, pp. 1-16. DOI:10.1080/08974438.2020.1796880 . | ||||
Jošić, H and Žmuk, B (2018). The Application of Benford’s Law in psychological pricing detection. Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, No. 24, pp. 37-57. | ||||
Kaiser, M (2019). Benford’s Law As An Indicator Of Survey Reliability—Can We Trust Our Data?. Journal of Economic Surveys Vol. 00, No. 0, pp. 1–17. DOI:10.1111/joes.12338. | ||||
Kappal, S (2019). Deplyoing [sic] Advance Data Analytics Techniques with Conversational Analytics Outputs for Fraud Detection . International Journal of Mathematical Sciences and Computing (IJMSC) 5(1), pp. 42-52 . DOI:10.5815/ijmsc.2019.01.04. | ||||
Kellerman, L (2014). Evaluating the effectiveness of Benford’s law as an investigative tool for forensic accountants. Masters thesis (Magister Commercii) in Forensic Accountancy at the Potchefstroom Campus of the North-West University. | ||||
Kennedy, AP and Yam, SCP (2020). On the authenticity of COVID-19 case figures. PLoS ONE 15(12): e0243123. DOI:10.1371/journal.pone.0243123. | ||||
Khosravani, A and Rasinariu, C (2015). n-digit Benford converges to Benford. Int. J. Math. Math. Sci. 2015, Art. ID 123816, 4 pp. 60F25 (11K45). DOI:10.1155/2015/123816. | ||||
Khosravani, A and Rasinariu, C (2018). Emergence of Benford's Law in Classical Music. Unpublished manuscript. | ||||
Kim, H (2019). Financial Statements Errors in Japanese Firms : Using a Benfordʼs Law. The Journal of Tokyo Keizai University: Business 302, pp. 19-42. JPN | ||||
Koesters, N, McMenemy, A and Bélanger, Y (2020). Simulating Epidemics with a SIRD Model and Testing with Benford’s Law. Preprint. | ||||
Krawiec, J (2012). Prawo Benforda jako narzędzie wykrywania manipulacji finansowych [Benford's law as a tool for detecting financial manipulation]. KWARTALNIK NAUK O PRZEDSIĘBIORSTWIE, 2012, 4, pp. 86-91. POL | ||||
Lacasa, L (2019). Newcomb–Benford law helps customs officers to detect fraud in international trade. Proceedings of the National Academy of Sciences 116(1), pp. 11-13. DOI:10.1073/pnas.1819470116. | ||||
Lacasa, L and Fernández-Gracia, J (2019). Election Forensics: Quantitative methods for electoral fraud detection. Forensic Science International 294, pp. e19-e22. DOI:10.1016/j.forsciint.2018.11.010. | ||||
Lemons, DS (2019). Thermodynamics of Benford's first digit law. American Journal of Physics 87 (10) pp. 787-790. DOI:10.1119/1.5116005. | ||||
Lin, F, Lin, L-J, Yeh, C-C and Wang-T-S (2018). Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford's law. The Quarterly Review of Economics and Finance 68, pp. 158-170. DOI:10.1016/j.qref.2017.09.005. | ||||
Lin, F and Wu, S-F (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic Modelling, Vol. 36, pp. 466–473. DOI:10.1016/j.econmod.2013.10.002. | ||||
Lin, F and Wu, S-F (2015). Applying Digital Analysis to Investigate the Relationship between Corporate Governance and Earnings Management: An Empirical Analysis of Publicly Listed Companies in Taiwan. Contemporary Management Research 11(3), pp. 209-222. | ||||
Luo, P and Li, Y (2018). A new quantity for statistical analysis: "Scaling invariable Benford distance''. Preprint in: arXiv:1803.01117 [physics.data-an]; last accessed October 25, 2018. | ||||
Mack, V (2016). The Fingerprints of Fraud: An In-depth Study of Election Forensics with Digit Tests. PhD Thesis, Universitat Konstanz. | ||||
Madahali, L and Hall, M (2020). Application of the Benford’s law to Social bots and Information Operations activities. International Conference on Cyber Situational Awareness, Data Analytics and Assessment (CyberSA), Dublin, Ireland, pp. 1-8. DOI:10.1109/CyberSA49311.2020.9139709. | ||||
Mainusch, NM (2020). On Benford's law - Computing a Bayes factor with the Savage-Dickey method to quantify conformance of numerical data to Benford's law. Bachelor's Thesis, University of Osnabrueck, Institute of Cognitive Science, Germany. | ||||
Máté, D, Sadaf, R, Tarnóczi, T and Fenyves, V (2017). Fraud Detection by Testing the Conformity to Benford’s Law in the Case of Wholesale Enterprises. Polish Journal Of Management Studies, 16(1), pp.115-126. DOI:10.17512/pjms.2017.16.1.10 . | ||||
McDonald, BD and Goodman, CB (2020). The Truth about Honesty in the Nonprofit Sector. SocArXiv 48g5c, Center for Open Science. DOI:10.31219/osf.io/48g5c. | ||||
Mir, TA (2014). The Benford law behavior of the religious activity data. Physica A 408, pp. 1-9. DOI:10.1016/j.physa.2014.03.074. | ||||
Mir, TA (2016). Citations to articles citing Benford's law: a Benford analysis. arXiv:1602.01205; posted Feb 3, 2016. | ||||
Mir, TA (2016). The leading digit distribution of the worldwide illicit financial flows. Quality & Quantity vol. 50, p. 271-281. DOI:10.1007/s11135-014-0147-z. | ||||
Mir, TA and Ausloos, M (2018). Benford's law: a 'sleeping beauty' sleeping in the dirty pages of logarithmic tables. Journal of the Association for Information Science and Technology 69(3) pp. 349–358. DOI:10.1002/asi.23845. | ||||
Mir, TA, Ausloos, M and Cerqueti, R (2014). Benford’s law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions. Eur. Phys. J. B (2014) 87: 261. ISSN/ISBN:1434-6028. DOI:10.1140/epjb/e2014-50525-2. | ||||
Mohammadi, S, Nezhad, BM, Mohammadi, A and Zahmati, F (2015). Benford's Law and its Application in Auditing. International Journal of Industrial Organization 6(2), pp. 13-16. DOI:10.13106/ijidb.2015.vol6.no2.13.. | ||||
Morag, S and Salmon-Divon, M (2019). Characterizing Human Cell Types and Tissue Origin Using the Benford Law. Cells 8(9), p. 1004. DOI:10.3390/cells8091004. | ||||
Morales, HR, Diaz, CB and Castello, RJ (2018). La Ley de Benford Aplicada a Una Base de Datos. Posible Indicador de Riesgo Inherente de La Información Contenida. 47º Jornadas Argentinas De Informática - JAIIO Simposio Argentino de GRANdes DAtos (AGRANDA 2018), pp. 32-45. ISSN/ISBN:2451-7569. SPA | ||||
Morzy, M, Kajdanowicz, T and Szymański, BK (2016). Benford’s Distribution in Complex Networks. Scientific Reports 6:34917. DOI:1038/srep34917. | ||||
Nguyen, TT (2019). Three essays on earnings quality. PhD Thesis, University of East London. DOI:10.15123/uel.86yq8. | ||||
Nigrini, MJ (2016). The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks. Journal of Forensic Accounting Research, Vol. 1, No. 1, pp. A1-A26. DOI:10.2308/jfar-51465. | ||||
Nigrini, MJ (2017). Audit Sampling Using Benford's Law: A Review of the Literature With Some New Perspectives. Journal of Emerging Technologies in Accounting Vol. 14, No. 2, pp. 29–46. DOI:10.2308/jeta-51783. | ||||
Nigrini, MJ (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal 34(5), pp. 606--626. DOI:10.1108/MAJ-11-2017-1717. | ||||
Nunes, A, Inácio, H and Marques, RPF (2020). Benford’s Law for Fraud Detection: A Case Study of Portuguese Companies. Chapter 9 in Challenges and Opportunities of Corporate Governance Transformation in the Digital Era, Maria Igorevna Nikishova (ed.), IGI Global. ISSN/ISBN:9781799820116. DOI:10.4018/978-1-7998-2011-6.ch009. | ||||
Olatunji, TE and Aruwaji, AM (2020). Forensic Accounting: Breaking the Nexus between Financial Cybercrime and Terrorist Financing in Nigeria. Journal of Auditing, Finance, and Forensic Accounting 8(2), pp. 55-66. DOI:10.21107/jaffa.v8i2.8350. | ||||
Omerzu, N and Kolar, I (2019). Do the Financial Statements of Listed Companies on the Ljubljana Stock Exchange Pass the Benford’s Law Test?. International Business Research, Canadian Center of Science and Education 12(1), pp. 54-64, January. DOI:10.5539/ibr.v12n1p54. | ||||
Onur, Ö and Yazdifar, H (2020). Assessing the Fraud Risk Factors in the Finance Statements with Benford's Law. Journal of accounting and taxation studies (in press). | ||||
Papić, M, Vudrić, N and Jerin, K (2017). Benfordov zakon i njegova primjena u forenzičkom računovodstvu [Benford's Law and Its Application in Forensic Accounting]. Zbornik sveučilišta Libertas, Vol. 1-2 No. 1-2, pp. 153-172. BOS | ||||
Park, JA, Kim, M and Yoon, S (2016). Evaluation of Large-scale Data to Detect Irregularity in Payment for Medical Services. Methods of Information in Medicine 55(03), pp. 284-291. DOI:10.3414/ME15-01-0076. | ||||
Parker, M (2020). Why do Biden's votes not follow Benford's Law?. Posted on youTube.com November 10, 2020; last accessed December 1, 2020. NOTE: Some information in this posting has been disputed. Please see https://arxiv.org/abs/2011.13015 for details. | ||||
Peng, Y and Nagata, MH (2020). Statistical analysis of the Chinese COVID-19 data with Benford's Law and clustering. Posted on LAMFO blog, Universidad de Brazilia on April 21, 2020; last accessed November 17, 2020. | ||||
Pérez-Melián, JA, Conejero, JA and Ferri, C (2017). Zipf's and Benford's laws in Twitter hashtags. Proceedings of the Student Research Workshop at the 15th Conference of the European Chapter of the Association for Computational Linguistics. DOI:10.18653/v1/E17-4009. | ||||
Perrotta, D, Cerasa, A, Barabesi, L and Menegatti, M (2019). Contamination And Manipulation Of Trade Data: The Two Faces Of Customs Fraud . Book of Short Papers, Proceedings of the 12th Scientific Meeting of the Classification and Data Analysis Group (CLADAG) of the Italian Statistical Society (SIS), pp. 394-397. | ||||
Polidori, L and El Hage, M (2020). Digital Elevation Model Quality Assessment Methods: A Critical Review. Remote Sensing 12(21). DOI:10.3390/rs12213522. | ||||
Pomykacz, M, Olmsted, C and Tantinan, K (2017). Benford’s Law in Appraisal. The Appraisal Journal, Fall, pp. 274-284. | ||||
Prudêncio, ARG (2015). Aplicação da Lei de Benford para o controlo das demonstrações financeiras de entidades bancárias [Application of Benford's Law for the control of the financial statements of banking entities]. Masters Thesis, Universidade de Lisboa. Instituto Superior de Economia e Gestão. POR | ||||
Qu, H, Steinberg, R and Burger, R (2019). Abiding by the Law? Using Benford's Law to Examine the Accuracy of Nonprofit Financial Reports. Nonprofit and Voluntary Sector Quarterly. DOI:10.1177/0899764019881510. | ||||
Radiah, O and Ameer, R (2020). Benford Law and Earnings Analysis: International Comparison. Ch. 18 in: Handbook of Research on Accounting and Financial Studies, L. Farinha, A. Baltazar Cruz and J.R. Sebastião, IGI Global: Hershey, PA, pp. 381-404 . ISSN/ISBN:9781799821366. DOI:10.4018/978-1-7998-2136-6.ch018. | ||||
Riccioni, J and Cerqueti, R (2018). Regular paths in financial markets: Investigating the Benford’s law. Chaos, Solitons and Fractals 107, pp. 186-194. DOI:10.1016/j.chaos.2018.01.008. | ||||
Richter, R (2015). Em busca de transparência: a Lei de Benford aplicada às despesas eleitorais. Monografia (Bacharelado em Ciências Econômicas)- Universidade de Brasília, Brasília. POR | ||||
Sadaf, R (2016). Benford’s Law in the Case of Hungarian Whole-Sale Trade Sector. SEA – Practical Application of Science 12, pp. 561-566. | ||||
Sadaf, R (2017). Advanced Statistical Techniques For Testing Benford'S Law. Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pp. 229-238. | ||||
Santiwipanont, T, Sumetkijakan, S and Wiriyakraikul, T (2019). Benfordness of Chains of Truncated Beta Distributions via a Piecewise Constant Approximation. In: Kreinovich V., Sriboonchitta S. (eds) Structural Changes and their Econometric Modeling. TES 2019. Studies in Computational Intelligence, vol 808. Springer, Cham, pp. 342-351. DOI:10.1007/978-3-030-04263-9_26. | ||||
Sheu, G-Y (2019). Classification of the Priority of Auditing XBRL Instance Documents with Fuzzy Support Vector Machines Algorithm. Journal of Autonomous Intelligence 2(2), pp.1-13. DOI:10.32629/jai.v2i2.40. | ||||
Sheu, GY (2019). aXBRL: Search of fraudulent XBRL instance documents with an Android app. SoftwareX 9, pp. 308-316. DOI:10.1016/j.softx.2019.04.004. | ||||
Sheu, GY (2019). Classification of the Priority of Auditing XBRL Instance Documents with Fuzzy Support Vector Machines Algorithm. Journal of Autonomous Intelligence 2(2). DOI:10.32629/jai.v2i2.40. | ||||
Shi, J, Ausloos, M and Zhu, T (2018). Benford's law is the first significant digit and distribution distances for testing the reliability of financial reports in developing countries. Physica A: Statistical Mechanics and its Applications 492(1), pp. 878-888. DOI:10.1016/j.physa.2017.11.017. | ||||
Shi, L-F, Yan, B, Pan, J-S and Sun, X-H (2019). Generalized Benford’s Distribution for Data Defined on Irregular Grid. In: Genetic and Evolutionary Computing, Proceedings of the Twelfth International Conference on Genetic and Evolutionary Computing, pp.383--391. DOI:10.1007/978-981-13-5841-8_40. | ||||
Singh, K and Best, P (2020). Implementing Benford’s law in continuous monitoring applications. Journal of Accounting and Management Information Systems 2, pp. 379-404. | ||||
Slepkov, AD, Ironside, KB and DeBattista, D (2013). Benford's Law: Textbook Exercises and Multiple-choice Testbanks. Preprint posted on physics arXiv - submitted 19 November 2013. | ||||
Slepkov, AD, Ironside, KB and DiBattista, D (2015). Benford’s Law: Textbook Exercises and Multiple-Choice Testbanks. PLoS ONE 10(2): e0117972. DOI:10.1371/journal.pone.0117972. | ||||
Soulet, A, Giacometti, A, Markhoff, B and Suchanek, FM (2018). Representativeness of Knowledge Bases with the Generalized Benford’s Law. The Semantic Web – ISWC 2018, Proceedings of 17th International Semantic Web Conference, Monterey, CA, USA, October 8–12. DOI:10.1007/978-3-030-00671-6_22. | ||||
Sun, L, Ho, A, Xia, Z, Chen, J and Zhang, M (2019). Development of an Early Warning System for Network Intrusion Detection Using Benford’s Law Features. In: Meng W., Furnell S. (eds) Security and Privacy in Social Networks and Big Data. SocialSec 2019. Communications in Computer and Information Science, vol 1095. Springer, Singapore. DOI:10.1007/978-981-15-0758-8_5. | ||||
Suzuki, T, Kamimasu, T, Nakatoh, T and Hirokawa, S (2018). Identification of Unnatural Subsets in Statistical Data. 7th International Congress on Advanced Applied Informatics (IIAI-AAI), pp. 74-80. DOI:10.1109/IIAI-AAI.2018.00024. | ||||
Tota, I, Aliaj, A and Lamçja, J (2016). The use of Benford’s law as a tool for detecting fraud in accounting data. Interdisciplinary Journal of Research and Development 3(1), pp. 73-77. | ||||
Tsagbey, S, de Carvalho, M and Page, GL (2017). All Data are Wrong, but Some are Useful? Advocating the Need for Data Auditing . The American Statistician, 71, pp. 231--235. DOI:10.1080/00031305.2017.1311282. | ||||
Tseng, H-C, Huang, W-N and Huang, D-W (2017). Modified Benford’s law for two-exponent distributions. Scientometrics 110(3), pp. 1403–1413. DOI:DOI 10.1007/s11192-016-2217-6. | ||||
Vieira, ADS (2014). A Lei de Newcomb-Benford como critério de seleção amostral no processo de auditoria fiscal. CAD. Fin. Public., Brasilia, n. 14, pp. 139-167. POR | ||||
Volčič, A (2020). Uniform distribution, Benford’s law and scale-invariance. Bollettino dell'Unione Matematica Italiana. DOI:10.1007/s40574-020-00245-6. | ||||
Winker, P (2016). Assuring the quality of survey data: Incentives, detection and documentation of deviant behavior. Statistical Journal of the IAOS 32 (3), pp. 295–303. DOI:10.3233/SJI-161012. | ||||
Wist, H (2019). Assessing The Conformity Of Cryptocurrency Market Data With Benford’s Law. Masters thesis, University of Vaasa, Faculty of Business Studies, Department of Accounting and Finance . | ||||
Yin, H (2015). Financial statement conformance to Benford's law and audit fees. Masters thesis, Macquarie University, Sydney, Australia . | ||||
Yücel, R and Özevin, O (2016). The Application Of Benford Analysis On Balance Sheet Items Of Companies Traded In Bist. Papers On Social Science 2016, pp. 83-97. TUR | ||||
Zenkov, AV (2015). Deviation from Benford’s law and identification of author peculiarities in texts . Computer Research and Modeling, vol. 7, no. 1, pp. 197–201 (in Russian). ISSN/ISBN:2076-7633. RUS | ||||
Zenkov, AV (2017). A New Statistical Method of Text Attribution. International Journal of Professional Science, 2017, No. 1, pp. 6–21. ISSN/ISBN:2542-1085. | ||||
Zenkov, AV (2017). A Method of Text Attribution Based on the Statistics of Numerals. Journal of Quantitative Linguistics, Published online: 20 Sep 2017. ISSN/ISBN:0929-6174 (Print), 1. DOI:10.1080/09296174.2017.1371915. | ||||
Zheng, Y, Glass, R and Olinsky, A (2017). An Application of Benford's Law to Detect Data Misrepresentation in Mutual Fund Reporting. Academy of Business Research Journal 1, pp. 65-73. |