Cross Reference Up
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, 39-68.
This work is cited by the following items of the Benford Online Bibliography:
Note that this list may be incomplete, and is currently being updated. Please check again at a later date.
| Guan, L, He, D and Yang, D (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal 21(6), 569-581. |  |
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| Guan, L, Skousen, CJ and Wetzel, TS (2005). Unusual Patterns in Reported Earnings: Additional Evidence. Journal of Forensic Accounting 6(2), 317-332. | |
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| Lin, F, Guan, L and Fang, W (2009). Heaping In Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms. | |
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| Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), 243-255. | |
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| 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. | |
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| van Caneghem, T (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13(4), 771-786. | |
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| 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. | |
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