Cross Reference Up

Nigrini, MJ and Mittermaier, LJ (1997). The use of Benford's Law as an aid in analytical procedures. Auditing - A Journal of Practice & Theory 16(2), 52-67.

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.


Aggarwal, V and Dharni, K (2020). Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study. Vikalpa 45(3), pp. 160-169. DOI:10.1177/0256090920979695. View Complete Reference Online information Works that this work references Works that reference this work
Agyemang, EF, Nortey, ENN, Minkah, R and Asah-Asante, K (2023). The unfolding mystery of the numbers: First and second digits based comparative tests and its application to ghana’s elections. Model Assisted Statistics and Applications 18(2), pp. 183-192. DOI:10.3233/MAS-221418. View Complete Reference Online information Works that this work references Works that reference this work
Alagöz, A and Ay, M (2001). Muhasebe denetiminde Benford kanunu temelli dijital analiz [Benford's law-based digital analysis in auditing]. Selçuk Üniversitesi Sosyal ve Ekonomik Araştırmalar Dergisi 4, pp. 59-76. TUR View Complete Reference Online information Works that this work references Works that 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
Alexander, J (2009). Remarks on the use of Benford's law. Social Science Research Network (November 13, 2009). Available at SSRN: http://ssrn.com/abstract=1505147 or . DOI:10.2139/ssrn.1505147. View Complete Reference Online information Works that this work references Works that reference this work
Amershi, AH and Feroz, EH (2000). The occurrence of Fibanocci numbers in time series of financial accounting ratios: Anomalies or indicators of firm survival, bankruptcy and fraud? An exploratory study. Managerial Finance 26(11), pp. 5-20. DOI:10.1108/03074350010766954. 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
Archambault, JJ and Archambault, ME (2011). Earnings management among firms during the pre-SEC era: a Benford’s law analysis. The Accounting Historians Journal Vol. 38, No. 2 (December 2011), pp. 145-170 . ISSN/ISBN:0148-4184. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Asllani, A and Naco, M (2014). Using Benford’s Law for Fraud Detection in Accounting Practices. Journal of Social Science Studies 2(1), pp. 129-143. DOI:10.5296/jsss.v2i1.6395. View Complete Reference Online information Works that this work references Works that reference this work
Ausloos, M, Castellano, R and Cerqueti, R (2016). Regularities and discrepancies of credit default swaps: a data science approach through Benford's law. Chaos, Solitons & Fractals 90, pp. 8-17. DOI:10.1016/j.chaos.2016.03.002. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Ausloos, M, Ficcadenti, V, Dhesi, G and Shakeel, M (2021). Benford’s laws tests on S&P500 daily closing values and the corresponding daily log-returns both point to huge non-conformity. Physica A: Statistical Mechanics and its Applications 574, pp. 125969. DOI:10.1016/j.physa.2021.125969. View Complete Reference Online information Works that this work references Works that reference this work
Ausloos, M, Ficcadenti, V, Dhesi, G and Shakeel, M (2021). Benford's laws tests on S&P500 daily closing values and the corresponding daily log-returns both point to huge non-conformity. Preprint arXiv:2104.07962 [q-fin.ST]; last accessed April 30, 2021. To appear in: Physica A: Statistical Mechanics and its Applications, 574. DOI:10.1016/j.physa.2021.125969. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Ausloos, M, Herteliu, C and Ileanu, B-V (2015). Breakdown of Benford’s law for birth data. Physica A: Statistical Mechanics and its Applications Volume 419, pp. 736–745. ISSN/ISBN:0378-4371. DOI:10.1016/j.physa.2014.10.041. View Complete Reference Online information Works that this work references Works that reference this work
Avcı, O and Demirci, Z (2016). Benford Kanunu’nun Vergi Denetiminde Kullanımı Ve Bir Örnek Uygulama [Use of Benford's Law in Tax Auditing and A Sample Application] . İnsan ve Toplum Bilimleri Araştırması Dergisi 5(7), pp. 2232-2246. DOI:10.15869/itobiad.260262. TUR View Complete Reference Online information Works that this work references Works that reference this work
Ay, B and Efrem, N (2021). Benford’s law applied to sale prices on the Swedish housing market. Bachelor thesis, Department of Statistics Nr 2021:13, Stockholms Universitet. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Badal-Valero, E, Alvarez-Jareño, JA and Pavía, JM (2018). Combining Benford's Law and machine learning to detect money laundering. An actual Spanish court case. Forensic Science International 282, pp. 24-34. DOI:10.1016/j.forsciint.2017.11.008. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference No online information available Works that this work references Works that reference this work
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 . View Complete Reference Online information Works that this work references No Bibliography works reference this work
Bao, Y, Lee, C-H, Heilig, F and Lusk, EJ (2018). Empirical information on the small size effect bias relative to the false positive rejection error for Benford test-screening. International Journal of Economics and Finance 10(2), pp. 1-9. DOI:10.5539/ijef.v10n2p1. View Complete Reference Online information Works that this work references Works that reference this work
Baryła, M (2012). Some Remarks about Benford's Distribution. Mathematical Economics 8(15), pp. 5-15. View Complete Reference Online information Works that this work references Works that reference this work
Baryła, M (2017). The First Significant Digit Distribution Analysis of Financial Data of Selected Companies from Media Sector Listed on the Warsaw Stock Exchange. Res. Pap. Wrocław Univ. Econ. 469, pp. 11–20. DOI:10.15611/pn.2017.469.01. POL View Complete Reference Online information Works that this work references Works that reference this work
Becker, T, Burt, D, Corcoran, TC, Greaves-Tunnell, A, Iafrate, JR, Jing, J, Miller, SJ, Porfilio, JD, Ronan, R, Samranvedhya, J, Strauch, FW and Talbut, B (2018). Benford's Law and Continuous Dependent Random Variables. Annals of Physics 388, pp. 350–381. DOI:10.1016/j.aop.2017.11.013. View Complete Reference Online information Works that this work references Works that reference this work
Becker, T, Corcoran, TC, Greaves-Tunnell, A, Iafrate, JR, Jing, J, Miller, SJ, Porfilio, JD, Ronan, R, Samranvedhya, J and Strauch, FW (2013). Benford's Law and Continuous Dependent Random Variables. Preprint arXiv:1309.5603 [math.PR]; last accessed October 23, 2018. DOI:10.1016/j.aop.2017.11.013. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Bolton, RJ and Hand, DJ (2002). Statistical Fraud Detection: a review. Statistical Science 17(3), pp. 235-249. View Complete Reference Online information Works that this work references Works that reference this work
Boronico, J, Harris, P and Teplitsky, F (2014). Benford's law and applications for the international auditor. Journal of Internal Auditing 29(6), pp. 32-36. View Complete Reference No online information available Works that this work references Works that reference this work
Bourke, N and van Peursem, K (2004). Detecting fraudulent financial reporting: teaching the 'watchdog' new tricks. Working paper 79, University of Waikato. ISSN/ISBN:1173-7182. View Complete Reference Online information Works that this work references Works that reference this work
Brähler, G, Bensmann, M and Emke, AL (2010). Der Einsatz mathematisch-statistischer Methoden in der digitalen Betriebsprüfung. Illmenauer Schriften zur Betriebswirtschaftslehre 4/2010. GER View Complete Reference Online information Works that this work references Works that reference this work
Brähler, G, Bensmann, M and Jakobi, HR (2011). Das Benfordsche Gesetz und seine Anwendbarkeit bei der digitalen Prüfung von Fahrtenbüchern. Ilmenauer Schriften zur Betriebswirtschaftslehre 3/2011. ISSN/ISBN:978-3-940882-28-8. GER View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references No Bibliography works reference this work
Brown, RJC (2005). Benford's Law and the screening of analytical data: the case of pollutant concentrations in ambient air. Analyst 130(9), pp. 1280-1285. ISSN/ISBN:0002-2654. DOI:10.1039/B504462F. View Complete Reference Online information Works that this work references Works that reference this work
Café, RM (2015). O uso da Lei de Benford na auditoria de obras públicas: o caso do VLP. Undergraduate thesis, Universidade de Brasília. POR View Complete Reference Online information Works that this work references Works that reference this work
Café, RM and Bugarin, M (2017). Uma proposta metodológica para a auditoria de obras públicas no Distrito Federal. Brasília: Companhia de Planejamento do Distrito Federal, Texto para Discussão no. 30. POR View Complete Reference Online information Works that this work references Works that reference this work
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2023). Local elections and the quality of financial statements in municipally owned entities: A Benford analysis. Chaos, Solitons and Fractals 173 p. 113752. DOI:10.1016/j.chaos.2023.113752. View Complete Reference Online information Works that this work references Works that reference this work
Carreira, P and da Silva, CG (2016). Assessing the omission of records from a data set using Benford’s law. Journal of Financial Crime 23(4), pp. 798-805. DOI:10.1108/JFC-10-2015-0060. View Complete Reference Online information Works that this work references Works that reference this work
Cerqueti, R and Provenzano, D (2023). Benford's Law for economic data reliability: The case of tourism flows in Sicily. Chaos, Solitons & Fractals 173, p. 113635. DOI:10.1016/j.chaos.2023.113635. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Chamberlain, A and Yanus, AB (2021). Evaluating Federated Voluntary Associations’ Membership Data: An Application of Benford's Law. Social Science Quarterly pp. 1– 12. DOI:10.1111/ssqu.13015. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Chenavier, N, Massé, B and Schneider, D (2018). Products of random variables and the first digit phenomenon. Preprint arXiv:1512.06049 [math.PR]; last accessed January 9, 2019. View Complete Reference Online information Works that this work references Works that reference this work
Chenavier, N and Schneider, D (2018). On the discrepancy of powers of random variables. Statistics & Probability Letters 134, pp. 5-14. DOI:10.1016/j.spl.2017.10.006. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Ciofalo, M (2009). Entropy, Benford’s first digit law, and the distribution of everything. Unpublished manuscript. View Complete Reference Online information Works that this work references Works that reference this work
Cleary, R and Thibodeau, JC (2005). Applying Digital Analysis Using Benford‘s Law to Detect Fraud: The Dangers of Type I Errors. Auditing - A Journal of Practice & Theory 24(1), pp. 77-81. ISSN/ISBN:0278-0380. DOI:10.2308/aud.2005.24.1.77. View Complete Reference Online information Works that this work references Works that reference this work
Clippe, P and Ausloos, M (2012). Benford's law and Theil transform of financial data. Physica A: Statistical Mechanics and its Applications 391(24), pp. 6556–6567. 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
Costa, JI, da Silva, WB, Travassos, SK and dos Santos, J (2013). Análise de Conformidade da Lei de Newcomb-Benford no Ambiente de Auditoria Contínua: Uma Proposta de Identificação de Desvios no Tempo. In Proceedings of Anais do 37o Encontro Nacional da Associação Nacional de Pós-Graduação e Pesquisa em Administração, Rio de Janeiro, RJ, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, Henriques, DBB, Melo, S and dos Santos, J (2012). Análise de métodos contabilométricos para determinação de conformidade da Lei Newcomb-Benford aplicados à auditoria contábil. [An analysis of Benford’s law conformity contabilometric methods applied to audit accounting] . Revista Gestão Pública: Práticas e Desafios, Recife, v. III, n. 6, pp. 292-314. POR View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, Travassos, SK, Soeiro, T and dos Santos, J (2013). Statistical analysis in detection of deviation occurrence in the distribution of first significant digit of state public spending in relation to the standard distribution defined in Newcomb-Benford’s law. In Proceedings of 10th CONTECSI International Conference on Information Systems and Technology Management, São Paulo, SP, Brasil. DOI:10.5748/9788599693094-10CONTECSI/RF-92 . POR View Complete Reference Online information Works that this work references Works that reference this work
Cuff, V , Lewis, A and Miller, SJ (2015). The Weibull distribution and Benford’s law. Involve Vol. 8 No. 5, pp. 859–874. DOI:10.2140/involve.2015.8.859. View Complete Reference Online information Works that this work references Works that reference this work
da Cruz Filho, EC, Nunes, DMS and Santana, CM (2021). LEI DE BENFORD: uma análise de sua aplicabilidade na detecção de fraudes nas prestações de contas de senadores da República. Revista Brasileira de Ciências Policiais 12(6). DOI:10.31412%2Frbcp.v12i6.830. POR View Complete Reference Online information Works that this work references No Bibliography works reference this work
da Silva, ASCD (2013). The application of Benford’s Law in detecting accounting fraud in the Financial Sector. Masters Thesis, Lisboa School of Economics & Management. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2011). Selecting Audit Targets Using Benford’s Law. Technical Report No. 8, Institute for Systems Engineering and Computers at Coimbra . ISSN/ISBN:645-2631. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2013). Selecting Audit Samples Using Benford's Law. AUDITING: A Journal of Practice & Theory Vol. 32, No. 2, pp. 53-65. DOI:10.2308/ajpt-50340. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2019). Estimating the Proportion of Misstated Records in an Audit Data set using Benford’s Law. Journal of Accounting, Finance and Auditing Studies 5(2), pp. 146-162. DOI:10.32602/jafas.2019.25. View Complete Reference Online information Works that this work references No Bibliography works reference this work
da Silva, WB, Travassos, SKM and Costa, JIF (2017). Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time. Revista Contabilidade & Finanças 28(73), pp. 11–26. DOI:10.1590/1808-057x201702690 . View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
de Vocht, F and Kromhout, H (2013). The use of Benford's law for evaluation of quality of occupational hygiene data. Ann Occup Hyg. 57(3), pp. 296-304. DOI:10.1093/annhyg/mes067. View Complete Reference Online information Works that this work references Works that reference this work
Debreceny, RS and Gray, GL (2010). Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems, Vol. 11, No. 3, pp. 157–181. DOI:10.1016/j.accinf.2010.08.001. View Complete Reference Online information Works that this work references Works that reference this work
Del Acebo, E and Sbert, M (2005). Benford's Law for Natural and Synthetic Images. Proc. of the First Workshop on Computational Aesthetics in Graphics, Visualization and Imaging, L. Neumann, M. Sbert, B. Gooch, and W. Purgathofer, Eds., Girona, Spain, May 2005, pp. 169–176. ISSN/ISBN:1816-0859. DOI:10.2312/COMPAESTH/COMPAESTH05/169-176. View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references No Bibliography works reference this work
Derks, K, de Swart, J, Wagenmakers, E-J and Wetzels, R (2021). The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence using the Bayes Factor. Preprint PsyArXiv; last accessed July 29, 2021. DOI:10.31234/osf.io/kzqp5. View Complete Reference Online information Works that this work references Works that reference this work
Dickinson, JR (2002). A universal mathematical law criterion for algorithmic validity. Developments in Business Simulation and Experiential Learning 29, pp. 26-33. View Complete Reference Online information Works that this work references Works that reference this work
Diekmann, A (2012). Making Use of ‘‘Benford’s Law’’ for the Randomized Response Technique. Sociological Methods and Research 41(2), pp. 325-334. DOI:10.1177/0049124112452525. View Complete Reference Online information Works that this work references Works that reference this work
Diniz, JA, Corrar, LJ and Slomski, V (2010). Análise digital: uma abordagem cognitiva na detecção de não conformidade em prestações de contas municipais. Anais do Congresso Controladoria e Contabilidade USP, São Paulo, SP, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Diniz, JA, dos Santos, J, Dieng, M and Diniz, MAA (2006). Comprovação de Eficácia da Aplicação de Modelos Contabilométricos no Campo daAuditoria Digital das Contas Públicas Municipais: caso de um Tribunal de Contas de um estado brasileiro. Proceedings of 6th Congresso USP de Controladoria e Contabilidade. POR View Complete Reference Online information Works that this work references Works that reference this work
Dissanayake, CK and Daniel, J (2021). Do Pandemic Related Datasets with High Artificial Control Still Follow the Benford’s Law?. Proceedings of the 4th European International Conference on Industrial Engineering and Operations Management, Rome, Italy, August 2-5. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dlugosz, S and Müller-Funk, U (2009). The value of the last digit: statistical fraud detection with digit analysis. Advances in Data Analysis and Classification 3, pp. 281-290. DOI:10.1007/s11634-009-0048-5. View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, CC (2014). Aplicação da Lei de Benford na auditoria : estudo de caso [Application of Benford's Law in Auditing - Case Study] . Masters thesis, Instituto Politécnico de Leiria. POR View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Tenório, JNB and Silva, LGC (2003). Uma aplicação da Teoria das probabilidades na contabilometria: A Lei de Newcomb-Benford como medida para análise de dados no campo da auditoria contábil. Contabilidade, Gestão e Governança, 6(1), pp. 35-54. POR View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Diniz, JA and Corrar, LJ (2005). O Foco é a Teoria Amostral nos Campos da Auditoria Contábil Tradicional e da Auditoria Digital: testando a Lei de Newcomb-Benford para o primeiro digito nas congas publicas. [The Focus is the Sampling Theory in the Fields of Traditional Accounting Auditin. Brazilian Business Review 2 (1), pp. 71-89. POR View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Diniz, JA and Corrar, LJ (2005). The focus is the sampling theory in the fields of traditional accounting audit and digital audit: testing the Newcomb-Benford Law for the first digit of in public accounts. Brazilian Business Review 2(1), pp. 69-86. View Complete Reference Online information Works that this work references Works that reference this work
Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, pp. 127-146. DOI:10.1016/S0748-5751(00)00008-7. View Complete Reference Online information Works that this work references Works that reference this work
Druica, E, Oancea, B and Valsan, C (2018). Benford's law and the limits of digit analysis. International Journal of Accounting Information Systems 31, pp. 75–82. DOI:10.1016/j.accinf.2018.09.004. View Complete Reference Online information Works that this work references Works that reference this work
Dumas, CF and Devine, JH (2000). Detecting Evidence of Non-Compliance in Self- Reported Pollution Emissions Data: An Application of Benford’s Law. Selected Paper, American Agricultural Economics Association, Annual meeting. View Complete Reference Online information Works that this work references Works that reference this work
Durst, RF and Miller, SJ (2017). Benford's Law Beyond Independence: Tracking Benford Behavior in Copula Models. Preprint in arXiv:1801.00212 [math.PR]; last accessed October 23, 2018. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Durtschi, C, Hillison, W and Pacini, C (2004). The effective use of Benford’s law to assist in detecting fraud in accounting data. Journal of Forensic Accounting 1524-5586/Vol. V, pp. 17-34. View Complete Reference Online information Works that this work references Works that reference this work
Egbunike, FC and Amakor, CI (2013). Fraud & auditors analytical procedure: A test of Benford’s law. EBS Journal of Management Sciences 1(1), pp. 14-31. View Complete Reference Online information Works that this work references Works that reference this work
El Mouaaouy, F and Riepe, J (2018). Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement. German Economic Review 19, pp. 309-329. DOI:10.1111/geer.12129. View Complete Reference Online information Works that this work references Works that reference this work
Elba, F (2020). Dati Covid 2019 e legge di Benford. Preprint arXiv:2008.05884 [physics.soc-ph]; last accessed August 29, 2020. ITA View Complete Reference Online information Works that this work references No Bibliography works reference this work
Endress, MB (2014). Benford's law and humanly generated prices in auction houses and buyout systems of virtual worlds. Masters Thesis, Dept. of Mathematics & Computer Science, Texas Woman's University . View Complete Reference Online information Works that this work references Works that reference this work
Ensminger, J and Leder-Luis, J (2022). Measuring Strategic Data Manipulation: Evidence from a World Bank Project. Preprint, submitted for publication. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Ensminger, J and Leder-Luis, J (2022). Detecting Fraud in Development Aid. Preprint. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Erfani, A, Zhang, K and Cui, Q (2021). TAB Bid Irregularity: Data-Driven Model and Its Application. Journal of Management in Engineering 37(5), p. 04021055. DOI:10.1061/(ASCE)ME.1943-5479.0000958. View Complete Reference No online information available Works that this work references No Bibliography works reference this work
Ergin, E and Erturan, IE (2020). Is Benford’s Law Effective in Fraud Detection for Expense Cycle? . Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 42(2), pp. 316–326. DOI:10.14780.muiibd.854444. View Complete Reference Online information Works that this work references Works that reference this work
Etim, ES, Daferighe, EE, Inyang, AB and Ekikor, ME (2023). Application of Benford’s Law and the Detection of Accounting Data Fraud in Nigeria. International Journal of Auditing and Accounting Studies 5(2) pp. 119-163. DOI:10.47509/IJAAS.2023.v05i02.01. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), pp. 675-690. DOI:10.2308/iace.1999.14.4.675. View Complete Reference Online information Works that this work references Works that reference this work
Eutsler, J, Harris, MK, Williams, LT and Cornejo, OE (2023). Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States. Accounting, Organizations and Society, in press. DOI:10.1016/j.aos.2023.101455. View Complete Reference Online information Works that this work references Works that reference this work
Farhadi, N and Lahooti, H (2022). In Data We Trust: Proving Market Manipulation on the Tehran Stock Exchange. International Journal of Business and Management 17(4). DOI:10.5539/ijbm.v17n4p1. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Fellman, J (2014). The Benford paradox. Journal of statistical and econometric methods 3(4), pp. 1-20. ISSN/ISBN:2241-0384 . View Complete Reference Online information Works that this work references Works that reference this work
Fellman, J (2016). En statistisk paradox. Quintensen No.2, pp. 15-17. SWE View Complete Reference Online information Works that this work references Works that reference this work
Fellman, J (2017). Benfordparadoxen. Arkhimedes 2017(4), pp. 26-33. SWE View Complete Reference Online information Works that this work references No Bibliography works reference this work
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 View Complete Reference Online information Works that this work references Works that reference this work
Ferrero, JM, Ballesteros, BC and Milani Filho, MAF (2015). The link between earnings management and digital pattern. Revista de Administração, Contabilidade e Economia, 14(1), pp. 351-382. DOI:10.18593/race.v14i1.4065 . View Complete Reference Online information Works that this work references Works that reference this work
Filho, MAFM (2013). A Confiabilidade dos Dados Financeiros de Hospitais Filantrópicos Canadenses: Um Estudo Empírico Baseado na Lei de Benford [The reliability of financial information of charitable organizations: an exploratory study based on the Benford’s Law]. Sociedade, Contabilidade e Gestão 8(2), pp. 47-63. POR View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references Works that reference this work
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. 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 Gestão, Lisbon School of Economics & Management, Portugal. View Complete Reference Online information Works that this work references Works that reference this work
Francischetti, CE (2007). Aplicação da lei dos números anômalos ou Lei de Newcomb- Benford para o controle das demonstrações financeiras das organizações [Application of the law of anomalous numbers or the Newcomb-Benford Act to control the financial statements of organizations]. Masters thesis, Universidade Metodista de Piracicaba, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Freidank, C-C and Kusch, A (2008). Das Benfordsche Gesetz als Instrument zur Aufdeckung von Unregelmäßigkeiten im Rahmen der Jahresabschlussprüfung. Wirtschaftswissenschaftliches Studium, Vol. 37, No. 2, pp. 100-102. ISSN/ISBN:0340-1650. GER View Complete Reference Online information Works that this work references Works that reference this work
Galati, L (2020). Do Municipally Owned Utilities Round Earnings Before Elections? An Application of the Benford's Law. Unpublished Master's Dissertation, University of Molise. DOI:10.13140/RG.2.2.36384.51204. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Gámez, RAM and Rivera, CEA (2009). Ley de Benford y sus aplicaciones. Undergraduate Thesis, . SPA View Complete Reference Online information Works that this work references Works that reference this work
Geyer, A and Martì, J (2012). Applying Benford’s law to volcanology. Geology 40(4), pp. 327-330. DOI:10.1130/G32787.1 . View Complete Reference Online information Works that this work references Works that reference this work
Göb, R (2007). Data Conformance Testing by Digital Analysis - A Critical Review and an Approach to More Appropriate Testing. Quality Engineering Volume 19(4), pp. 281-297. DOI:10.1080/08982110701633721. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Golbeck, J (2019). Benford’s Law can detect malicious social bots. First Monday 24(8). DOI:10.5210/fm.v24i8.10163. View Complete Reference Online information Works that this work references Works that reference this work
Gonzalez-Garcia, J and Pastor, G (2009). Benford’s Law and Macroeconomic Data Quality. International Monetary Fund Working Paper WP/09/10, Statistics Department, January 2009. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Grabski, S (2010). Discussion of 'Data mining journal entries for fraud detection: An exploratory study'. International Journal of Accounting Information Systems, Vol. 11, No. 3, pp. 182–185. DOI:10.1016/j.accinf.2010.07.008. View Complete Reference Online information Works that this work references Works that reference this work
Grammatikos, T and Papanikolaou, NI (2016). Applying Benford’s Law to Detect Accounting Data Manipulation in the Banking Industry. Luxembourg School of Finance Working Paper Series 11. DOI:10.2139/ssrn.2352775. View Complete Reference Online information Works that this work references Works that reference this work
Grammatikos, T and Papanikolaou, NI (2021). Applying Benford’s law to detect accounting data manipulation in the banking industry. Journal of Financial Services Research 59, pp. 115-142. DOI:10.1007/s10693-020-00334-9. 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
Guilherme, HF, Montenegro, JM and dos Santos, J (2003). Uma aplicação da teoria das probabilidades na contabilometria: A Lei de Newcomb-Benford como uma Medida para Análise de Dados no Campo da Auditoria Contábil. Terceiro (III) Congresso da USP de Controladoria e Contabilidade. POR View Complete Reference No online information available Works that this work references No Bibliography works reference this work
Güttler, S, Thiemann, F and Mueller, RAE (2012). Benfords Gesetz: Ein Qualitätstest für statistische Reihen angewendet auf Handelsdaten für Agrarprodukte. Clasen, M., Fröhlich, G., Bernhardt, H., Hildebrand, K. und Theuvsen, B. (eds.) (2012): Informationstechnologie für eine nachhaltige Landbewirtschaftung. Referate der 32. GIL-Jahrestagung, 29. Februar – 1. März 2012, Freising. Lecture Notes in Informatics. ISSN/ISBN:1617-5468 / 978-8857. GER View Complete Reference Online information Works that this work references Works that reference this work
Hales, DN, Chakravorty, SS and Sridharan, V (2009). Testing Benford’s Law for improving supply chain decision-making: A field experiment. Int. J. Production Economics 122 (2009) pp. 606–618. View Complete Reference Online information Works that this work references Works that reference this work
Hales, DN, Sridharan, V, Radhakrishnan, A, Chakravorty, SS and Sihad, SM (2008). Testing the accuracy of employee-reported data: An inexpensive alternative approach to traditional methods. European Journal of Operational Research 189(3), pp. 583-593. View Complete Reference Online information Works that this work references Works that reference this work
Hanzal, P and Faltová LI (2010). Ověření platnosti Benfordova modelu v oboru účetních dat podnikatelských subjektů v České republice [The Examination of the Validity of Benford's model on Scope of Accounting Data of Entepreneurial Units in the Czech Republic]. Acta Universitatis Bohemiae Mendionales, č. 4, s. 39-45. ISSN/ISBN:1212-3285. CZE View Complete Reference No online information available Works that this work references Works that reference this work
Harb, E, Nasrallah, N, El Khoury, R and Hussainey, K (2022). Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon. Working Papers of LaRGE Research Center 2022-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg. View Complete Reference Online information Works that this work references Works that reference this work
Hassler, U and Hosseinkouchack, M (2019). Testing the Newcomb-Benford Law: experimental evidence. Applied Economics Letters, pp. 1-8. DOI: 10.1080/13504851.2019.1597248. View Complete Reference Online information Works that this work references Works that reference this work
Heilig, F and Lusk, EJ (2018). Testing the Small Size Effect Bias for Benford Screening: The False Negative Signaling Error. Business Management Dynamics 8(6), pp. 23-34. View Complete Reference Online information 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
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. 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
Huang, SM, Yen, DC, Yang, LW and Hua, JS (2008). An investigation of Zipf's Law for fraud detection. Decision Support Systems 46(1), pp. 70-83. DOI:10.1016/j.dss.2008.05.003. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2003). A generalized Benford law and its application. Advances and Applications in Statistics 3(3), pp. 217-228. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2004). Integer powers and Benford’s law. International Journal of Pure and Applied Mathematics 11(1), pp. 39-46. View Complete Reference No online information available Works that this work references Works that reference this work
Huxley, SJ (1999). Why Benford's Law works and How to do digit analysis on spreadsheets. Presented at the 1999 International Conference of the Decision Sciences Institute. View Complete Reference No online information available Works that this work references Works that reference this work
Ileanu, B-V, Ausloos, M, Herteliu, C and Cristescu, MP (2019). Intriguing behavior when testing the impact of quotation marks usage in Google search results. Quality & Quantity 53(5), pp. 2507-2519. DOI:10.1007/s11135-018-0771-0. View Complete Reference Online information Works that this work references Works that reference this work
Iorliam, A (2019). Combination of Natural Laws (Benford’s Law and Zipf’s Law) for Fake News Detection. In: Cybersecurity in Nigeria. SpringerBriefs in Cybersecurity. Springer, Cham. DOI:10.1007/978-3-030-15210-9_3. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Iorliam, A (2019). Natural Laws (Benford’s Law and Zipf’s Law) for Network Traffic Analysis. In: Cybersecurity in Nigeria. SpringerBriefs in Cybersecurity. Springer, Cham, pp. 3-22. ISSN/ISBN:978-3-030-15210-9. DOI:10.1007/978-3-030-15210-9_2. View Complete Reference Online information Works that this work references Works that reference this work
Isaković-Kaplan, S, Demirović, L and Proho, M (2021). Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina. Croatian Economic Survey 23(1), pp. 31-61. DOI:10.15179/ces.23.1.2. View Complete Reference Online information Works that this work references Works that reference this work
Iudica, F (2012). Benford’s Law: Mathematical Properties and Forensic Accounting Applications. Master’s Thesis, Luiss Guido Carli University, Rome, Italy, 2012. View Complete Reference Online information Works that this work references Works that reference this work
Ivakhnenkov, SV and Ivakhnenkov, VV (2018). Zakon Benforda v audyti finansovoyi zvitnosti [Benford Law on Financial Reporting Audit]. Tech Report - Institute of MAUP, National University "Kyiv-Mohyla Academy", Kyiv, number UDK 336:519.2 . RUS View Complete Reference Online information Works that this work references Works that reference this work
Jamain, A (2001). Benford’s Law. Master Thesis. Imperial College of London and ENSIMAG. View Complete Reference Online information Works that this work references Works that reference this work
Jang, D, Kang, JU, Kruckman, A, Kudo, J and Miller, SJ (2009). Chains of distributions, hierarchical Bayesian models and Benford's Law. Journal of Algebra, Number Theory: Advances and Applications 1(1), pp. 37-60. View Complete Reference Online information Works that this work references Works that reference this work
Jäntschi, L, Bolboaca, S, Stoenoiu, C, Iancu, M, Marta, MM and Pică, EM, Ştefu, M, Sestraş, AF, Duda, MM, Sestraş, RE, Ţigan, S, Abrudan, I, and Bălan, MC (2009). Distribution Fitting 4. Benford test on a sample of observed genotypes number from running of a genetic algorithm . Bulletin UASVM Agriculture 66(1), pp. 82-88. View Complete Reference Online information Works that this work references Works that reference this work
Jasak, Z (2010). Benfordov zakon i reinforcement učenje (Benford's Law and reinforcment learning) . MSc Thesis, University of Tuzla, Bosnia. SRP View Complete Reference Online information Works that this work references Works that reference this work
Jasak, Z (2018). Benford's Law and Wilcoxon Test. Journal of Mathematical Sciences: Advances and Applications 52, pp. 69-81. View Complete Reference No online information available Works that this work references No Bibliography works reference this work
Jasak, Z and Banjanovic-Mehmedovic, L (2008). Detecting Anomalies by Benford's Law. In Proceedings of IEEE International Symposium on Signal Processing and Information Technology, 2008. ISSPIT 2008, pp. 453-458 . ISSN/ISBN:978-1-4244-3554-8. DOI:10.1109/ISSPIT.2008.4775660. View Complete Reference Online information Works that this work references Works that reference this work
Jianu, Io and Jianu, Iu (2021). Reliability of Financial Information from the Perspective of Benford’s Law. Entropy 23(5), article no. 557. DOI:10.3390/e23050557. View Complete Reference Online information Works that this work references Works that reference this work
Jing, J (2013). Benford’s Law and Stick Decomposition. Undergraduate thesis, Williams College, Williamstown, Massachusetts . View Complete Reference Online information Works that this work references Works that reference this work
Joenssen, DW (2013). Two digit testing for Benford's Law. Proceedings of the ISI World Statistics Congress, 59th Session in Hong Kong. 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 Works that reference this work
Johnson, GC (2009). Using Benford’s Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, Vol. 1 Issue 2, pp. 39-65. View Complete Reference Online information Works that this work references Works that reference this work
Johnson, GG (2005). Financial Sleuthing Using Benford's Law to Analyze Quarterly Data with Various Industry Profiles. Journal of Forensic Accounting 6(2), pp. 293-316. View Complete Reference Online information Works that this work references Works that reference this work
Jones, WA (2019). A Benford Analysis of National Collegiate Athletic Association Division I Finance Data. Journal of Sports Economics. DOI:10.1177/1527002519887430. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Jordan, CE and Clark, SJ (2022). Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?. The Journal of Applied Business and Economics24(4), pp. 10-21. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Kocameşe, M (2006). Benford Kanunu ve Vergi Denetiminde Kullanılabilirliğinin Đncelenmesi [Benford's Law and Review of the Usability of Tax Audit]. Masters Thesis, Marmara University, Institute of Social Sciences, Business Administration, Department Of Accounting. TUR View Complete Reference Online information Works that this work references Works that reference this work
Korauš, A, Gombár, M, Kelemen, P and Backa, S (2019). Using Quantitative Methods to Identify Security and Unusual Business Operations. Entrepreneurship And Sustainability Issues 6(3), pp.1101-1112. DOI:10.9770/jesi.2019.6.3(3). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Köse, E and Özdemir, M (2019). Muhasebe Denetiminde Benford Kanunu ve Ölçekten Bağımsızlık Yönteminin Test Edilmesi [Testing of Benford's Law and Non-Scale Method in Auditing]. Kırklareli University Journal of Social Sciences 3(3), pp. 271-287. TUR View Complete Reference Online information Works that this work references Works that reference this work
Krakar, Z and Žgela, M (2009). Evaluation of Benford's Low Application in Stock Prices and Stock Turnover. Informatologia 42(3), pp. 158-165. View Complete Reference Online information Works that this work references Works that reference this work
Krakar, Z and Žgela, M (2009). Application of Benford's Law in information systems auditing. Journal of Information and Organizational Sciences, 33(1), pp. 39-51. View Complete Reference No online information available Works that this work references Works that reference this work
Kraus, C and Valverde, R (2014). A data warehouse design for the detection of fraud in the supply chain by using the benford’s law. American Journal of Applied Sciences 11(9), pp. 1507-1518. DOI:10.3844/ajassp.2014.1507.1518. View Complete Reference Online information Works that this work references Works that reference this work
Kriström, B (2018). Do Redlisted Species Follow Benford’s Law?. CERE Working Paper 2018:10. DOI:10.2139/ssrn.3266483. View Complete Reference Online information Works that this work references Works that reference this work
Kuruppu, N (2019). The Application of Benford’s Law in Fraud Detection: A Systematic Methodology. International Business Research, Canadian Center of Science and Education 12(10), pp. 1-10. DOI:10.5539/ibr.v12n10p1. View Complete Reference Online information Works that this work references Works that reference this work
Kuruppu, N (2020). Uncovering Financial Shenanigans: Benford’s Law as a Computer Assisted Analytical Procedure. International Journal of Business and Management 15(7), pp. 37-47. DOI:10.5539/ijbm.v15n7p37. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lai, H-Y and Wei, J-J (2024). First Digit Distributions of Gamma-Ray Bursts. Preprint arXiv:2401.10609 [astro-ph.HE];last accessed January 25, 2024. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Le, T and Lobo, GJ (2022). Audit Quality Inputs and Financial Statement Conformity to Benford’s Law. Journal of Accounting, Auditing & Finance 37(3), pp. 586–602 . DOI:10.1177/0148558X20930467. View Complete Reference Online information Works that this work references Works that reference this work
Lebert, S, Mohrmann, U and Stefani, U (2019). Rounding Up Performance Measures in German Firms: Earnings Cosmetics or Earnings Management on a Larger Scale? . Available at SSRN: https://ssrn.com/abstract=2882741 . DOI:10.2139/ssrn.2882741. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lebert, S, Mohrmann, U and Stefani, U (2021). Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?. Journal of Business Finance & Accounting 48(3-4), pp. 564-586. DOI:10.1111/jbfa.12494. View Complete Reference Online information Works that this work references Works that reference this work
Leder-Luis, J (2020). The Economics of Fraud and Corruption. PhD Thesis, Massachusetts Institute of Technology. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Leonov, PY, Suyts, VP, Norkina, AN and Sushkov, VM (2022). Integrated application of Benford's Law tests to detect corporate fraud. Procedia Computer Science 213, pp. 332-337. ISSN/ISBN:1877-0509. DOI:https://doi.org/10.1016/j.procs.2022.11.075. View Complete Reference Online information Works that this work references Works that reference this work
Li, F, Han, S, Zhang, H, Ding, J, Zhang, J and Wu, J (2019). Application of Benford’s law in Data Analysis. Journal of Physics: Conference Series 1168, pp. 032133. DOI:10.1088/1742-6596/1168/3/032133. View Complete Reference Online information Works that this work references Works that 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
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. View Complete Reference Online information Works that this work references Works that reference this work
Linville, M (2008). Introducing digit analysis with an interactive class exercise. Academy of Educational Leadership Journal 12(3), pp. 55-69. View Complete Reference Online information Works that this work references Works that reference this work
Linville, M (2008). The Problem Of False Negative Results In The Use Of Digit Analysis. Journal of Applied Business Research, Vol. 24 Issue 1, pp. 17-25. View Complete Reference Online information Works that this work references Works that reference this work
Lolbert, T (2006). Digital Analysis: Theory and Applications in Auditing. Hungarian Statistical Review 84, Special number 10, p. 148. ISSN/ISBN:0039 0690. View Complete Reference Online information Works that this work references Works that reference this work
Lolbert, T (2007). Statisztikai eljárások alkalmazása az ellenőrzésben (Applications of statistical methods in monitoring). PhD thesis, Corvinus University, Budapest, Hungary. HUN View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lu, F and Boritz, JE (2005). Detecting Fraud in Health Insurance Data: Learning to Model Incomplete Benford’s Law Distributions. Machine Learning: ECML 2005 (Proceedings). Lecture Notes in Artificial Intelligence 3270, pp. 633-640. ISSN/ISBN:0302-9743. View Complete Reference Online information Works that this work references Works that reference this work
Lu, F, Boritz, JE and Covvey, D (2006). Adaptive Fraud Detection Using Benford’s Law. Advances in Artificial Intelligence Lecture Notes in Computer Science Volume 4013, pp. 347-358. ISSN/ISBN:978-3-540-34628-9. DOI:10.1007/11766247_30. View Complete Reference Online information Works that this work references Works that reference this work
Lu, OF and Giles, DE (2006). Benford's Law and Psychological Barriers in Certain eBay Auctions. Econometrics Working Paper EWP0606, University of Victoria. ISSN/ISBN:1485-6441. View Complete Reference No online information available Works that this work references No Bibliography works reference this work
Lu, OF and Giles, DE (2010). Benford’s law and psychological barriers in certain eBay auctions. Applied Economics Letters, 17, pp. 1005–1008. DOI:10.1080/13504850802631814. View Complete Reference Online information Works that this work references Works that reference this work
Lusk, EJ and Halperin, M (2014). Using the Benford Datasets and the Reddy and Sebastin Results to Form an Audit Alert Screening Heuristic: An Appraisal. The IUP Journal of Accounting Research and Audit Practices, vol. XIII, issue 3, pp. 56-69. View Complete Reference Online information Works that this work references Works that reference this work
Lusk, EJ and Halperin, M (2014). Test of Proportions Screening for the Newcomb-Benford Screen in the Audit Context: A Likelihood Triaging Protocol. Journal of Accounting and Finance Research 3(4), pp. 166-180. DOI:10.5430/afr.v3n4p166. View Complete Reference Online information Works that this work references Works that reference this work
Lusk, EJ and Halperin, M (2015). Testing the mixing property of the Newcomb-Benford Profile: Implications for the audit context. International Journal of Economics & Finance 7(6), pp. 42-50. DOI:10.5539/ijef.v7n6p42. View Complete Reference Online information Works that this work references Works that reference this work
Maher, M and Akers, M (2002). Using Benford's Law to Detect Fraud in the Insurance Industry. International Business & Economics Research Journal 1(7), 2002, pp. 1-11. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mansilla, R (2006). Análisis de los resultados electorales a partir de la Ley de Benford. preprint UNAM. SPA View Complete Reference Online information Works that this work references Works that reference this work
Mantone, PS (2013). Using Analytics to Detect Possible Fraud: Tools and Techniques. John Wiley & Sons; Chapter 7 "Benford's Law, and Yes - Even Statistics" p. 237. ISSN/ISBN:978-1118585627. View Complete Reference No online information available Works that this work references Works that reference this work
Massé, B and Schneider, D (2011). A survey on weighted densities and their connection with the first digit phenomenon. Rocky Mountain Journal of Mathematics 41(5), 1395-1415. ISSN/ISBN:0035-7596. DOI:10.1216/RMJ-2011-41-5-1395. View Complete Reference Online information Works that this work references Works that reference this work
Massé, B and Schneider, D (2012). Random number sequences and the first digit phenomenon. Electronic Journal of Probability, Vol 17, Article 86, pp. 1-17 . DOI:10.1214/EJP.v17-1900. View Complete Reference Online information Works that this work references Works that reference this work
Mayo, R (2022). Hidden Risk: Detecting Fraud in Chinese Banks’ Non-performing Loan Data. nternational Journal of Finance & Banking Studies (2147-4486), 11(1), pp. 98–106. DOI:10.20525/ijfbs.v11i1.1550. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Miller, SJ (2008). Benford’s Law and Fraud Detection, or: Why the IRS Should Care About Number Theory!. Presentation for Bronfman Science Lunch Williams College, October 21. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ (2016). Can math detect fraud? CSI: Math: The natural behavior of numbers. Presentation at Science Cafe, Northampton, September 26; last accessed July 4, 2019. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Miller, SJ and Nigrini, MJ (2006). Order Statistics and Shifted Almost Benford Behavior. Posted on Math Arxiv, January 13, 2006. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Nigrini, MJ (2008). The Modulo 1 Central Limit Theorem and Benford's Law for Products. International Journal of Algebra 2(3), pp. 119 - 130. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Nigrini, MJ (2008). Order Statistics and Benford's Law. International Journal of Mathematics and Mathematical Sciences, Art. ID 382948. ISSN/ISBN:0161-1712. DOI:10.1155/2008/382948. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Takloo-Bighash, R (2006). An invitation to modern number theory. Princeton University Press. ISSN/ISBN:978-0691120607. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Takloo-Bighash, R (2007). Introduction to Random Matrix Theory. In: An Invitation to Modern Number Theory, Princeton University Press. ISSN/ISBN:9780691120607. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mir, TA (2011). Law of the leading digits and the ideological struggle for numbers. physics arXiv:1104.3948. DOI:10.1016/j.physa.2011.09.001. View Complete Reference Online information Works that this work references Works that reference this work
Mir, TA (2012). The law of the leading digits and the world religions. Physica A: Statistical Mechanics and its Applications, 391 (2012), pp. 792-798. DOI:10.1016/j.physa.2011.09.001. View Complete Reference Online information Works that this work references Works that reference this work
Mir, TA (2012). The leading digit distribution of the worldwide illicit financial flows. arXiv:1201.3432. DOI:10.1007/s11135-014-0147-z. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. 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
Mir, TA, Darzi, MA, Ishtiaq, PM and Mufti, S (2023). Benford’s law: an application to sunspot data. Preprint posted on Research Square. DOI:10.21203/rs.3.rs-3372099/v1. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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.. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Moore, GB and Benjamin, CO (2004). Using Benford's Law for fraud detection. Internal Auditing 19(1), pp. 4-9. View Complete Reference No online information available Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references No Bibliography works reference this work
Morales, HR, Porporato, M and Epelbaum, N (2021). Benford’s law for integrity tests of high-volume databases: a case study of internal audit in a state-owned enterprise. Journal of Economics, Finance and Administrative Science. DOI:10.1108/JEFAS-07-2021-0113. View Complete Reference No online information available Works that this work references No Bibliography works reference this work
Mourraille, AMR (2012). Las elecciones presidenciales de Colombia 2010 a la luz de la Ley de Newcomb-Benford. Undergraduate Thesis, Pontificia Universidad Javeriana, Bogotá, Colombia. SPA View Complete Reference Online information Works that this work references Works that reference this work
Mucko, P and Adamczyk, A (2023). Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction. PLoS ONE 18(1), e0280384. ISSN/ISBN:1932-6203. DOI:10.1371/journal.pone.0280384. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nebel, J-C and Pezzulli, S (2012). Distribution of Human Genes Observes Zipf's Law. Kingston University Research & Innovation Reports (KURIR), Vol. 8, 2012. ISSN/ISBN:1749-5652. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nguyen, T, Duong, C and Nguyen, N (2021). Is conditional conservatism a source of deviations of financial statements from Benford’s Law?. Journal of Applied Accounting Research. View Complete Reference Online information Works that this work references Works that reference this work
Nguyen, TT (2019). Three essays on earnings quality. PhD Thesis, University of East London. DOI:10.15123/uel.86yq8. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nguyen, TT, Duong, C and Nguyen, N (2018). Benford’s Law, earnings management, and accounting conservatism: The UK evidence. Proceedings of European Financial Management Association (EFMA) Annual Meeting, Milan. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1999). Peculiar patterns of first digits. IEEE Potentials 18(2), pp. 24-27. DOI:10.1109/45.755849. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2000). Continuous Auditing. Online e-print; last accessed September 28, 2015. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode. Review of Accounting and Finance 4, pp. 92-110. DOI:10.1108/eb043420. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey; (2nd edition published in 2020, isbn 978-1-119-58576-3). ISSN/ISBN:978-0-470-89046-2. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ and Miller, SJ (2007). Benford’s Law Applied to Hydrology Data—Results and Relevance to Other Geophysical Data. Mathematical Geology 39(5), 469-490. ISSN/ISBN:0882-8121. DOI:10.1007/s11004-007-9109-5. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using Second-Order Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), pp. 305-324. DOI:10.2308/aud.2009.28.2.305 . 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), pp. 443-452. DOI:10.1080/09638180020017159. View Complete Reference Online information Works that this work references Works that reference this work
Novalija, S (2012). Analiza cijena lijekova primjenom Benfordovog zakona [Benford Law Analysis of Drug Prices]. 13. međunarodna znanstvena i stručna konferencija "Računovodstvo i menadžment - RIM", Svezak I – znanstveni radovi, Zagreb, Republika Hrvatska, str. pp. 34-46 [13th International Scientific and Professional Conference "Accounting and Manage. BOS View Complete Reference Online information Works that this work references Works that reference this work
Ollén, ER and Wennberg, J (2021). Assessing practicalities of Benford's Law: A study of the law's potential to detect fraud in transactional data. Bachelor thesis, Dept. of Economics, Lund University. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Öncü, MA, Yücel, R and Özevin, O (2018). Benford Analizi Ġle Muhasebe Denetimi: Kamu Hastaneleri Üzerine Bir Uygulama [Auditing with Benford Analysis: An Application on Public Hospitals]. Muhasebe ve Finansman Dergisi 80, pp.1-22. DOI:10.25095/mufad.465721. TUR View Complete Reference Online information Works that this work references Works that reference this work
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). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Orita, M, Moritomo, A, Niimi, T and Ohno, K (2010). Use of Benford's law in drug discovery data. Drug Discovery Today, Vol. 15, Nos. 9–10, pp. 328–331. ISSN/ISBN:1359-6446. DOI:10.1016/j.drudis.2010.03.003. View Complete Reference Online information Works that this work references Works that reference this work
Orth, CdO, Michaelsen, AT and Lerner, AF (2020). Newcomb Benford law and accounting audit: a systematic literature review. Gestao E Desenvolvimento 17(2), pp. 111-135. DOI:10.25112/rgd.v17i2.2035. SPA View Complete Reference Online information Works that this work references Works that reference this work
Otey, ME (2006). Approaches to Abnormality Detection with Constraints. PhD thesis, The Ohio State University, USA. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works 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
Özer, G and Babacan, B (2013). Benford's Law and Digital Analysis: Application on Turkish Banking Sector. Business & Economics Research Journal Vol. 4 Issue 1, pp. 29-41. ISSN/ISBN:1309-2448. View Complete Reference Online information Works that this work references Works that reference this work
Özevin, O, Yücel, R and Öncü, MA (2020). Fraud Detecting with Benford’s Law: An Alternative Approach with {BDS} and Critic Values. Muhasebe Bilim Dünyası Dergisi 22(1), pp. 107-126. DOI:10.31460/mbdd.609957. View Complete Reference Online information Works that this work references Works that reference this work
Özkan, K (2021). Benford Kanunu ve Genelleştirilmiş Benford Kanunu ile ekosistem doğallığının hesaplanması [Estimating ecosystem naturalness using Benford’s Law and Generalized Benford’s Law]. Turkish Journal of Forestry 22(2), pp. 73-82 . DOI:10.18182/tjf.907217. TUR View Complete Reference Online information Works that this work references Works that reference this work
Park, JH, Choi, CH and Cho, EH (2016). Preliminary Study to Detect Match-Fixing: Benford’s Law in Badminton Rally Data. Journal of Physical Education and Sports Management, 3(1), pp. 64-77. ISSN/ISBN:2373-2156. DOI:10.15640/jpesm.v3n1a5. View Complete Reference Online information Works that this work references Works that reference this work
Parnes, D (2022). Banks’ Off-Balance Sheet Manipulations. Quarterly Review of Economics and Finance. DOI:10.1016/j.qref.2022.07.011. View Complete Reference Online information Works that this work references Works that reference this work
Pizzi, S, Venturelli, A, Variale, M and Macro, GP (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society 67, p. 101738. DOI:10.1016/j.techsoc.2021.101738. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Plaček, M (2012). Benfordův zákon, fakta a mýty [Benford´s law, facts and myths]. New Trends 2012 - Proceedings of 7th international scientific conference. Private College of Economics Studies Znojmo, pp. 193-199. CZE View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references No Bibliography works reference this work
Plaček, M (2014). Applying Benford’s law by testing the government macroeconomics data. Acta academica karviniensia 14(3), pp. 148-160. DOI:10.25142/aak.2014.056. View Complete Reference Online information Works that this work references Works that reference this work
Pomykacz, M, Olmsted, C and Tantinan, K (2017). Benford’s Law in Appraisal. The Appraisal Journal, Fall, pp. 274-284. View Complete Reference Online information Works that this work references Works that reference this work
Prasetyo, KA and Djufri_M (2020). Penggunaan Benford’s Law Untuk Menentukan Prioritas Audit Pajak Pertambahan Nilai [Using Benford's Law to Determine Value Added Tax Audit Priorities]. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia 1(2), pp. 167–183. DOI:10.52869/st.v1i2.40 . IND View Complete Reference Online information Works that this work references Works that reference this work
Prasetyo, KA and Sinaga, ST (2014). Aplikasi Benford Law Untuk Mengidentifikasi Ketidakpatuhan SPT Wajib Pajak [Benford Law Application To Identify Taxpayer SPT Non-compliance]. BPPK Academic Studies, Jakarta Financial Education and Training Agency . IND View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references Works that reference this work
Qin, L, Han, S, Xing, L, Zhang, Jia, Zhang, Jin, Yang, R and Wu, J (2019). Application Research of Benford's Law in Testing Agrometeorological Data. IOP Conf. Series: Earth and Environmental Science 310, 052030 . DOI:10.1088/1755-1315/310/5/052030. 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
Rahayu, TS and Adhariani, D (2007). Assessing the Customs Value By the Use of Benford’s Law: A Case Study. Journal of Economics Business and Accounting. View Complete Reference Online information 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, Brähler, G, Geidel, FA and Pietras, T (2014). Assessing the Accountability Reports of Political Parties in Germany using Benford's Law. Betriebswirtschaftliche Forschung und Praxis 66(2). View Complete Reference No online information available Works that this work references No Bibliography works reference this work
Rauch, B, Göttsche, M and El Mouaaouy, F (2013). LIBOR Manipulation – Empirical Analysis of Financial Market Benchmarks Using Benford's Law. Posted December 5, 2013. Available at SSRN: https://ssrn.com/abstract=2363895. Last accessed May 15, 2017. DOI:10.2139/ssrn.2363895. 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 Works that reference this work
Reed, R and Pence, D (2005). Detecting Fraud in Financial Statements: The Use of Digital Analysis as an Analytical Review Procedure. Journal of Forensic Accounting 6, pp. 135-146. View Complete Reference No online information available Works that this work references Works that reference this work
Rodriguez, RJ (2004). First Significant Digit Patterns from Mixtures of Uniform Distributions. American Statistician 58(1), pp. 64-71. ISSN/ISBN:0003-1305. DOI:10.1198/0003130042782. 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), pp. 141-158. DOI:10.1177/0148558X0401900202. View Complete Reference Online information Works that this work references Works that reference this work
Sadaf, R (2016). Benford’s Law in the Case of Hungarian Whole-Sale Trade Sector. SEA – Practical Application of Science 12, pp. 561-566. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Saville, A (2003). Using Benford's Law to predict data error and fraud. An examination of companies listed on the JSE securities exchange. E-print online. Last accessed 26Mar2015. View Complete Reference Online information Works that this work references Works that reference this work
Saville, A (2006). Using Benford's law to detect data error and fraud: an examination of companies listed on the Johannesburg Stock Exchange. South African Journal of Economic and Management Sciences 9(3), 341-354. ISSN/ISBN:1015-8812. View Complete Reference Online information Works that this work references Works that reference this work
Scholes, CA (2023). Applying the significant-digit law to simplify grading of chemical engineering students design projects. Australasian Journal of Engineering Education. DOI:10.1080/22054952.2023.2247292. View Complete Reference Online information Works that this work references Works that reference this work
Seow, P-S, Pan, G and Suwardy, T (2016). Data Mining Journal Entries for Fraud Detection: A Replication of Debreceny and Gray's (2010) Techniques. Journal of Forensic and Investigative Accounting 8(3), pp. 501-514. View Complete Reference Online information Works that this work references Works that reference this work
Shahana, T, Lavanya, V and Bhat, AR (2023). State of the art in financial statement fraud detection: A systematic review. Technological Forecasting and Social Change 192, p. 122527 . DOI:10.1016/j.techfore.2023.122527. View Complete Reference Online information Works that this work references Works that reference this work
Shao, L and Ma, BQ (2010). Empirical mantissa distributions of pulsars. Astroparticle Physics 33, 255-262. DOI:10.1016/j.astropartphys.2010.02.003. View Complete Reference Online information Works that this work references Works that reference this work
Shao, L and Ma, BQ (2010). The significant digit law in statistical physics. Physica A 389, 3109-3116. DOI:10.1016/j.physa.2010.04.021. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Singh, SS (2016). Using Benford’s Law in Audit. E-print from Regional Training Institute Kolkata, Indian Audit & Accounts Department . View Complete Reference Online information Works that this work references No Bibliography works 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
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
Strzałka, D (2010). On some properties of Benford's law. Journal of the Korean Math. Soc. 47(5), pp. 1055-1075. View Complete Reference Online information Works that this work references Works that reference this work
Sugiarto, T, Budiman, AI and Rosini, I (2016). The First Digits Analysis Until the Fifth Benford Law in Financial Statement. Proceedings of the International Conference on Ethics in Governance (ICONEG 2016) (Advances in Social Science, Education and Humanities Research, volume 84, pp. 1-4). DOI:10.2991/iconeg-16.2017.1. View Complete Reference Online information Works that this work references Works that reference this work
Theodoro, R, Bonarim, CAG and Costa, DRdM (2021). Identifying Discretionary Actions Taken by Managers in Credit Unions: An Application of Benford's Law. Journal of Accounting, Management and Governance 24(3), pp. 331-348. DOI:10.51341/1984-3925_2021v24n3a5. View Complete Reference Online information Works that this work references Works that reference this work
Torres, J, Fernandez, S, Gamero, A and Sola, A (2007). How do numbers begin? (The first digit law). European Journal of Physics 28(3), L17-L25. ISSN/ISBN:0143-0807. DOI:10.1088/0143-0807/28/3/N04. View Complete Reference Online information Works that this work references Works that reference this work
Tsung, F, Zhou, Z and Jiang, W (2007). Applying manufacturing batch techniques to fraud detection with incomplete customer information. IIE Transactions 39(6), pp. 671-680. DOI:10.1080/07408170600897510. View Complete Reference Online information Works that this work references Works that reference this work
Us, D (2021). Benford's Law: An Empirical Analysis of Reported Covid-19 Cases and Institutional Structures Around the Globe . Undergraduate Thesis, Università commerciale Luigi Bocconi, Milan. DOI:10.13140/RG.2.2.28839.88488. 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
van Caneghem, T (2016). NPO Financial Statement Quality: An Empirical Analysis Based on Benford’s Law. International Journal of Voluntary and Nonprofit Organizations 27(6), pp. 2685–2708. DOI:10.1007/s11266-015-9629-4. View Complete Reference Online information Works that this work references Works that reference this work
Vovor-Dassu, KC (2021). Tests d'adéquation à la loi de Newcomb-Benford comme outils de détection de fraudes. PhD Thesis L’Universite de Montpellier. DOI:10.13140/RG.2.2.12559.25764. FRE View Complete Reference Online information Works that this work references No Bibliography works reference this work
Wallace, WA (2002). Assessing the quality of data used for benchmarking and decision-making. The Journal of Government Financial Management 51(3), pp. 16-22. View Complete Reference Online information Works that this work references Works that reference this work
Wang, H, Liu, T, Zhang, Y, Wu, Y, Sun, Y, Dong, J and Huang, W (2023). Last Digit Tendency: Lucky Numbers and Psychological Rounding in Mobile Transactions. Fundamental Research. DOI:10.1016/j.fmre.2023.11.011. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Winter, C, Schneider, M and Yannikos, Y (2011). Detecting Fraud Using Modified Benford Analysis. Advances in Digital Forensics VII, 7th IFIP WG 11.9 International Conference on Digital Forensics, Orlando, FL, USA, January 31 – February 2, 2011, Revised Selected Papers. Gilbert Peterson and Sujeet Shenoi (Editors). IFIP Advances in Information and Co. ISSN/ISBN:1868-4238. DOI:10.1007/978-3-642-24212-0_10. View Complete Reference Online information Works that this work references Works that reference this work
Winter, C, Schneider, M and Yannikos, Y (2012). Model-Based Digit Analysis for Fraud Detection overcomes Limitations of Benford Analysis. Availability, Reliability and Security (ARES 2012), Seventh International Conference, August 20–24, 2012, Prague, Czech Republic. IEEE CS volume E4775, pages 255–261. IEEE Computer Society. ISSN/ISBN:978-1-4673-2244-7 . DOI:10.1109/ARES.2012.37. View Complete Reference Online information Works that this work references Works that reference this work
Xu, X and Zeng, Z (2020). Did Alibaba Fake the Tmall “Double Eleven” Data? Evidence from Benford’s Law. In: Xu J., Duca G., Ahmed S., García Márquez F., Hajiyev A. (eds) Proceedings of the Fourteenth International Conference on Management Science and Engineering Management. ICMSEM 2020. Advances in Intelligent Systems and Computing, vol 1190. Springer, Cham. DOI:10.1007/978-3-030-49829-0_39. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Yang, L (2014). Benford’s Law and Fraud Detection. Honors Thesis, Williams College. View Complete Reference Online information Works that this work references Works that reference this work
Yin, H (2015). Financial statement conformance to Benford's law and audit fees. Masters thesis,  Macquarie University, Sydney, Australia . View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references No Bibliography works reference this work
Žgela, M (2011). Application of Benford’s law in analysis of DAX percentage changes. Cybernetics and Information Technologies 11(4), pp. 53-70. View Complete Reference Online information Works that this work references Works that reference this work
Žgela, M and Dobša, J (2011). Analysis of Top 500 Central and East European Companies Net Income Using Benford's Law. Journal of Information and Organizational Sciences, Vol.35, No.2, Prosinac 2011, pp. 215-228. View Complete Reference Online information Works that this work references Works that reference this work
Žgela, M and Krakar, Z (2009). Application of Benford's Law in Payment Systems Auditing. Journal of Information and Organizational Sciences 33(1), pp. 39-51. View Complete Reference Online information Works that this work references Works that reference this work
Zhao, C and Wang, CA (2021). A cross‐site comparison of online review manipulation using Benford’s law. Electronic Commerce Research. DOI:10.1007/s10660-020-09455-8. View Complete Reference Online information Works that this work references Works that reference this work
Zhao, S and Wu, W (2010). Does Chinese Stock Indices Agree with Benford's Law?. 2010 International Conference on Management and Service Science (MASS), 24-26 Aug. 2010, Wuhan, Page(s): 1 - 3. ISSN/ISBN:978-1-4244-5325-2. DOI:10.1109/ICMSS.2010.5575999. View Complete Reference Online information Works that this work references Works that reference this work
Zhao, Y, Han, L and Li, H (2007). Characters of profit manipulation in Chinese listed companies: Evidence base on Benford’s law. Audit Research (China), Issue 6, pp. 89-94. CHI View Complete Reference Online information Works that this work references Works that reference this work