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Niskanen, J and Keloharju, M (2000). Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms. European Accounting Review 9(3), 443-452.

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Bonache, A, Moris, K and Maurice, J (2009). Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode. Munich Personal RePEc Archive (MPRA) Paper No. 15352, posted 26 May 2009. View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, Travassos, SK and dos Santos, J (2013). Application of Newcomb-Benford Law in accounting audit: A bibliometric analysis in the period from 1988 to 2011. 10th International Conference on Information Systems and Technology Management - CONTECSI June, 12 to 14, 2013 - São Paulo, Brazil, pp. 16-30. POR View Complete Reference Online information Works that this work references Works that reference this work
Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law . The Journal of Applied Business Research, 2014, 30 (5), pp.1485-1492. View Complete Reference No online information available Works that this work references Works that reference this work
Günnel, S and Tödter, K-H (2009). Does Benford's law hold in economic research and forecasting?. Empirica 36, 273-292. 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, 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
Kinnunen, J and Koskela, M (2003). Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2, pp. 39-68. DOI:10.2308/jiar.2003.2.1.39. View Complete Reference Online information Works that this work references Works that reference this work
Möller, M (2009). Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach. E-print available at: http://ssrn.com/abstract=1529307; last accessed June 23, 2014. DOI:10.2139/ssrn.1529307. View Complete Reference Online information Works that this work references Works that reference this work
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), 243-255. DOI:10.1111/j.1468-0475.2011.00542.x. View Complete Reference Online information Works that this work references Works that reference this work
Slijepčević, S and Blašković, B (2013). 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 No Bibliography works reference this work
Suh, I and Headrick, TC (2010). A comparative analysis of the bootstrap versus traditional statistical procedures applied to digital analysis based on Benford's Law. Journal of Forensic and Investigative Accounting 2(2), 2010, 144-175. View Complete Reference Online information Works that this work references Works that reference this work
van Caneghem, T (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
Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237. DOI:10.1007/s11846-008-0019-9. View Complete Reference Online information Works that this work references Works that reference this work