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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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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 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 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 No Bibliography works 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
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. eprint arXiv:1309.5603, last revised 27 Dec 2013. 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
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
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, 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 (2009). The Weibull distribution and Benford’s law. Preprint. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, P (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, 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
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
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
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
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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
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
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
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
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 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
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
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 No Bibliography works 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
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
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
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
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Guettler, 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 No Bibliography works 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
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
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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
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 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
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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
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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
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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
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
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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
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