This work is cited by the following items of the Benford Online Bibliography:
Alali, FA and Romero, S (2013). Benford’s Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting Vol. 10, No. 1, pp. 1-39. DOI:10.2308/jeta-50749. | ![]() |
![]() |
![]() |
![]() |
Aleksandrova, EB, Lavrova, DS and Yarmak, AV (2019). Benford’s Law in the Detection of DoS Attacks on Industrial Systems. Automatic Control and Computer Sciences 53(8), pp. 954–962. DOI:10.3103/S0146411619080030. | ![]() |
![]() |
![]() |
![]() |
Aris, NA, Othman, R, Bukhori, MAM, Arif, SMM and Malek, MAA (2017). Detecting Accounting Anomalies Using Benford’s Law: Evidence from the Malaysian Public Sector. Management & Accounting Review 16(2), pp. 73-100. | ![]() |
![]() |
![]() |
![]() |
Azevedo, CdS, Gonçalves, RF, Gava, VL and Spinola, MdM (2021). A Benford’s Law based methodology for fraud detection in social welfare programs: Bolsa Familia analysis. Physica A 567, p. 125626. DOI:10.1016/j.physa.2020.125626. | ![]() |
![]() |
![]() |
![]() |
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. | ![]() |
![]() |
![]() |
![]() |
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. | ![]() |
![]() |
![]() |
![]() |
Bouchetara, M and Nassour, A (2020). Internal Auditing in the Face of Banking Fraud, Application of the Benford Law on Algerian Private Bank. UTMS Journal of Economics 11(2), pp. 108–120. | ![]() |
![]() |
![]() |
![]() |
Cinelli, C (2017). Benford analysis for data validation and Forensic analytics. Online software R package benford.analysis V. 0.1.4.1. | ![]() |
![]() |
![]() |
![]() |
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. | ![]() |
![]() |
![]() |
![]() |
Fang, G and Chen, Q (2019). Several common probability distributions obey Benford’s law. Physica A: Statistical Mechanics and its Applications, 123129 . DOI:10.1016/j.physa.2019.123129. | ![]() |
![]() |
![]() |
![]() |
Gadetska, S, Dubnitskiy, V, Lukin, V and Khodyrev, A (2019). Application of Benford’s law (first-digit law, anomalous numbers law) in financial audit. Ivan Kozhedub Kharkiv National Air Force University (Knafu) Scientific Publications. DOI:10.30748/soi.2019.157.03. RUS | ![]() |
![]() |
![]() |
![]() |
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.]. | ![]() |
![]() |
![]() |
![]() |
Hindls, R and Hronová, S (2015). Benford’s Law and Possibilities for Its Use in Governmental Statistics. Statistika 95( 2), pp. 54-64. | ![]() |
![]() |
![]() |
![]() |
Jasak, Z (2011). Benford’s Law and Invariances. Journal of Mathematics and System Science, Volume 1, No.1 (Serial No.1). ISSN/ISBN:2159-5291. | ![]() |
![]() |
![]() |
![]() |
Jasak, Z (2017). Sum invariance testing and some new properties of Benford's law. Doctorial Dissertation, University of Tuzla, Bosnia and Herzegovina. | ![]() |
![]() |
![]() |
![]() |
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. | ![]() |
![]() |
![]() |
![]() |
Kazemitabar, Jal and Kazemitabar, Jav (2019). Measuring the conformity of distributions to Benford's law. Communications in Statistics - Theory and Methods, pp. 1-7. DOI:10.1080/03610926.2019.1590599. | ![]() |
![]() |
![]() |
![]() |
Kopczewski, T and Okhrimenko, I (2019). Playing with Benford’s Law. E-print posted on http://www.nbp.pl/badania/seminaria/8ii2019.pdf; last accessed June 6, 2019. | ![]() |
![]() |
![]() |
![]() |
Lacina, M, Lee, BB and Kim, DW (2018). Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management. Journal of International Accounting, Auditing & Taxation 30, pp. 2–17. DOI:10.1016/j.intaccaudtax.2017.12.002. | ![]() |
![]() |
![]() |
![]() |
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. | ![]() |
![]() |
![]() |
![]() |
Mataković, IC (2019). The empirical analysis of financial reports of companies in Croatia: Benford distribution curve as a benchmark for first digits. Croatian Review of Economic, Business and Social Statistics (CREBSS) 5(2), pp. 90-100 . DOI:10.2478/crebss-2019-0014. | ![]() |
![]() |
![]() |
![]() |
McGinty, JC (2020). Can an Accounting Tool Detect Election Fraud?. Wall Street Journal, Dec 4, 2020. | ![]() |
![]() |
![]() |
![]() |
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. | ![]() |
![]() |
![]() |
![]() |
Nigrini, MJ (2015). Persistent Patterns in Stock Returns, Stock Volumes, and Accounting Data in the U.S. Capital Markets. Journal of Accounting, Auditing & Finance, Vol. 30(4) pp. 541–557. DOI:10.1177/0148558X15584051. | ![]() |
![]() |
![]() |
![]() |
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 (2018). Round numbers: A fingerprint of fraud. Journal of Accountancy, May 1. | ![]() |
![]() |
![]() |
![]() |
Othman, R, Ameer, R and Laswad, F (2019). Forensic Auditing Tools in Detecting Financial Statements' Irregularities: Benford's Law and Beneish Model in the Case of Toshiba. In: R. Marques, C. Santos, & H. Inácio (Eds.), Organizational Auditing and Assurance in the Digital Age, Hershey, PA: IGI Global, Chapter 13, pp. 256-275. DOI:10.4018/978-1-5225-7356-2.ch013. | ![]() |
![]() |
![]() |
![]() |
Özari, C and Ocak, M (2013). Detection of Earnings Management By Applying Benford's Law in Selected Accounts: Evidence From Quarterly Financial Statements of Turkish Public Companies. European Journal of Economics, Finance and Administrative Sciences 59(4), pp. 37-52. | ![]() |
![]() |
![]() |
![]() |
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 | ![]() |
![]() |
![]() |
![]() |
Plaček, M (2013). Is data of Znojmo reliable?. New Trends 2013 - Proceedings of 8th international scientific conference. Private College of Economics Studies Znojmo, p.52-57. ISSN/ISBN: 978-80-87314-54-8 . CZE | ![]() |
![]() |
![]() |
![]() |
Plaček, M (2014). Aplikace Benfordova zákona na vládní makroekonomická data: případ obchodní bilance. Trendy ekonomiky a managementu VIII, č. 19, pp. 45-51. ISSN/ISBN:1802-8527. CZE | ![]() |
![]() |
![]() |
![]() |
Plaček, M and Krápek, M (2014). The applications of Benford´s law to macroeconomic data – Current Experience . New Trends 2014 - Proceedings of 9th international scientific conference. Private College of Economic Studies Znojmo, pp. 428-432. ISSN/ISBN:2336–7431 . CZE | ![]() |
![]() |
![]() |
![]() |
Poekl, G (2016). Newcomb-Benford's Law ohne Limits. 03.16 ZRFC Risk, Fraud & Compliance, Erich-Schmid-Verlag, Berlin, Germany, pp. 115-120. GER | ![]() |
![]() |
![]() |
![]() |
Polidori L and El Hage, M (2019). Application de la loi Benford au contrôle de qualité des modčles numériques de terrain. Revue XYZ : la Revue de l'Association Française de Topographie, 158, pp. 19-22. FRE | ![]() |
![]() |
![]() |
![]() |
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. Sebastiăo, IGI Global: Hershey, PA, pp. 381-404 . ISSN/ISBN:9781799821366. DOI:10.4018/978-1-7998-2136-6.ch018. | ![]() |
![]() |
![]() |
![]() |
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. | ![]() |
![]() |
![]() |
![]() |
Singh, N and Amat, O (2020). Detecting accounting fraud using quantitative techniques. University Pompeu Fabra Barcelona, Dept. of Economics and Business, Economics Working Paper Series Working Paper No. 1738. | ![]() |
![]() |
![]() |
![]() |
Talwar, S and Mehta, K (2014). Devising a Model for Accounting Fraud Detection Based on Benford's Law. IOSR Journal of Economics and Finance Volume 2 - Simsr International Finance Conference (SIFICO), pp. 1-9. ISSN/ISBN:2321-5933. | ![]() |
![]() |
![]() |
![]() |
Volčič, A (2020). Uniform distribution, Benford’s law and scale-invariance. Bollettino dell'Unione Matematica Italiana. DOI:10.1007/s40574-020-00245-6. | ![]() |
![]() |
![]() |
![]() |
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. | ![]() |
![]() |
![]() |
![]() |