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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.

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Al-Rawashdeh, F (2017). Applying Benford's law into Jordanian insurance companies to identify earning's manipulations. Business and Economic Horizons 13(2), pp. 210-223. DOI:10.15208/beh.2017.16. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Aono, JY and Guan, L (2008). The Impact of Sarbanes-Oxley Act on Cosmetic Earnings Management. Research in Accounting Regulation, Vol. 20, pp. 205–215. ISSN/ISBN:1052-0457. DOI:10.1016/S1052-0457(07)00212-3. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI (2012). Desenvolvimento de metodologias contabilométricas aplicadas a auditoria contábil digital: uma proposta de análise da lei de Newcomb-Benford para os Tribunais de Contas. Thesis, Universidade Federal de Pernambuco, Recife, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Fonseca, PMT da (2016). Digit analysis using Benford's Law: A Bayesian approach. Masters Thesis, ISEG - Instituto Superior de Economia e Gestăo, Lisbon School of Economics & Management, Portugal. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law . The Journal of Applied Business Research 30 (5), pp.1485-1492. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Guan, L, Lin, F and Fang, W (2008). Goal-Oriented Earnings Management: Evidence from Taiwanese Firms. Emerging Markets Finance and Trade 44(4), pp. 19-32. DOI:10.2753/REE1540-496X440402. View Complete Reference Online information Works that this work references Works that reference this work
Guan, L, Skousen, CJ and Wetzel, TS (2005). Unusual Patterns in Reported Earnings: Additional Evidence. Journal of Forensic Accounting 6(2), pp. 317-332. View Complete Reference No online information available Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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.]. View Complete Reference Online information Works that this work references Works that reference this work
Hsieh, CH and Lin, F (2013). Applying digital analysis to detect fraud: an empirical analysis of US marine industry. Applied Economics 45(1) pp. 135-140. ISSN/ISBN:1466–4283. DOI:10.1080/00036846.2011.605759. View Complete Reference Online information Works that this work references Works that reference this work
Joenssen, DW (2014). Testing for Benford's Law: A Monte Carlo Comparison of Methods. Preprint available at SSRN: https://ssrn.com/abstract=2545243; last accessed Mar 24, 2019 . DOI:10.2139/ssrn.2545243. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lin, F, Guan, L and Fang, W (2011). Heaping In Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms. Emerging Markets Finance & Trade / January–February 2011, Vol. 47, No. 2, pp. 62–73. ISSN/ISBN:1540-496X. DOI:10.2753/REE1540-496X470205. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Mohammadi, H and Lotfi, L (2019). Detecting Cosmetic Earnings Management Using Benford’s Law: Evidence From Iran. Available at SSRN: https://ssrn.com/abstract=3334827; last accessed June 6, 2019. DOI:10.2139/ssrn.3334827. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Möller, M (2009). Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach. E-print available at: http://ssrn.com/abstract=1529307; last accessed June 23, 2014. DOI:10.2139/ssrn.1529307. View Complete Reference Online information Works that this work references Works that reference this work
Mukherjee, S (2018). Can Benford's Law explain CEO pay?. Corporate Governance 26(2), pp. 143-156. DOI:10.1111/corg.12195. View Complete Reference Online information Works that this work references Works that reference this work
Overhoff, G (2011). The Impact and Reality of Fraud Auditing - Benford's Law: Why and How To Use It. Course for 22nd Annual ACFE Fraud Conference and Exhibition. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Quick, R and Wolz, M (2005). Benford’s law in German financial statements. Finance India, 19 (4), 1285-1302. ISSN/ISBN:09703772. View Complete Reference No online information available Works that this work references Works that reference this work
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), pp. 243-255. DOI:10.1111/j.1468-0475.2011.00542.x. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Slijepčević, S and Blašković, B (2014). Statistical detection of fraud in the reporting of Croatian public companies. Financial Theory and Practice, 38(1), pp. 81-96. DOI:10.3326/fintp.38.1.4. View Complete Reference Online information Works that this work references Works that reference this work
Suh, I and Headrick, TC (2010). A comparative analysis of the bootstrap versus traditional statistical procedures applied to digital analysis based on Benford's Law. Journal of Forensic and Investigative Accounting 2(2), 2010, 144-175. 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
Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237. DOI:10.1007/s11846-008-0019-9. View Complete Reference Online information Works that this work references Works that reference this work