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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.

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Alagoz, A and Ay, M (2001). Muhasebe denetiminde Benford kanunu temelli dijital analiz. Selçuk Üniversitesi Sosyal ve Ekonomik Araştırmalar Dergisi 4: 59-76. TUR View Complete Reference Online information Works that this work references Works that reference this work
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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 No Bibliography works 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 No Bibliography works 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, Herteliu, C and Ileanu, B (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
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, Winker, P and Lips, J (2019). Benford’s law and its application to detecting financial fraud and manipulation. In: Corruption and Fraud in Financial Markets: Malpractice, Misconduct and Manipulation. Ed. by C. Alexander and D. Cumming, John Wiley & Sons, Ltd. View Complete Reference Online information Works that this work references No Bibliography works 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
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 No Bibliography works 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 No Bibliography works 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 No Bibliography works 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
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 No Bibliography works 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 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 No Bibliography works 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
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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
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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
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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
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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
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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
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