This work is cited by the following items of the Benford Online Bibliography:
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. | ![]() |
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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 | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Günnel, S and Tödter, K-H (2009). Does Benford's law hold in economic research and forecasting?. Empirica 36, 273-292. | ![]() |
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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. | ![]() |
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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.]. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Özari, C and Ocak, M (2013). Detection of Earnings Management By Applying Benford's Law in Selected Accounts: Evidence From Quarterly Financial Statements of Turkish Public Companies. European Journal of Economics, Finance and Administrative Sciences 59(4), pp. 37-52. | ![]() |
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Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), 243-255. DOI:10.1111/j.1468-0475.2011.00542.x. | ![]() |
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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. | ![]() |
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Suh, I and Headrick, TC (2010). A comparative analysis of the bootstrap versus traditional statistical procedures applied to digital analysis based on Benford's Law. Journal of Forensic and Investigative Accounting 2(2), 2010, 144-175. | ![]() |
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van Caneghem, T (2002). Earnings management induced by cognitive reference points. The British Accounting Review 34(2), 167-178. DOI:10.1006/bare.2002.0190. | ![]() |
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van Caneghem, T (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13(4), 771-786. DOI:10.1080/0963818042000216866. | ![]() |
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Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237. DOI:10.1007/s11846-008-0019-9. | ![]() |
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