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Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN:0001-4826.

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Bhattacharya, S, Xu, D and Kumar, K (2010). An ANN-based auditor decision support system using Benford's Law. Decision support systems, 50 (3), 576-584. View Complete Reference Online information Works that this work references Works that reference this work
Bonache, A, Moris, K and Maurice, J (2009). Risque associé ŕ 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 No Bibliography works reference this work
Busta, B and Weinberg, R (1998). Using Benford’s law and neural networks as a review procedure. Managerial Auditing Journal 13(6), 356-366. View Complete Reference Online information Works that this work references Works that reference this work
Chou, MC, Kong, Q, Teo, CP, Wang, Z and Zheng, H (2009). Benford's Law and Number Selection in Fixed-Odds Numbers Game. Journal of Gambling Studies 25(4), pp. 503-521. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Craig, TR (1992). Round-off bias in earnings-per-share calculations. Journal of Applied Business Research 8 (4), 106-113. View Complete Reference Online information Works that this work references Works that reference this work
Das, S and Zhang, H (2001). The stock market’s under-reaction to rounding-up in EPS. Preprint. View Complete Reference Online information Works that this work references Works that reference this work
Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), 31-50. ISSN:0165-4101. 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, 26-33. View Complete Reference Online information Works that this work references No Bibliography works 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, 17-34. View Complete Reference Online information Works that this work references Works that reference this work
El Sehity, T, Hoelzl, E and Kirchler, E (2005). Price developments after a nominal shock: Benford's Law and psychological pricing after the euro introduction. International Journal of Research in Marketing 22(4), 471-480. ISSN:0167-8116. View Complete Reference Online information Works that this work references Works that reference this work
Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), 675-690. View Complete Reference Online information Works that this work references Works that reference this work
Geyer, CL and Williamson, PP (2004). Detecting Fraud in Data Sets Using Benford's Law. Communications in Statistics: Simulation and Computation 33(1), 229-246. ISSN:0361-0918. 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), 569-581. 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), 317-332. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Günnel, S and Tödter, KH (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
Herrmann, D and Thomas, WB (2005). Rounding of Analyst Forecasts. Accounting Review 80(3), 805-823. ISSN:0001-4826. 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), 70-83. 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 No Bibliography works 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, 39-68. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Chang, C and Wu, S (2009). A study on the relationship between related party transactions and monthly sales in Taiwan's publicly issued companies. to appear in: Journal of the Chinese Institute of Industrial Engineers. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lin, F, Guan, L and Fang, W (2009). Heaping In Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lolbert, T (2006). Digital Analysis: Theory and Applications in Auditing. Hungarian Statistical Review 84, Special number 10. ISSN: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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nigrini, MJ (1992). The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies. PhD thesis, University of Cincinnati, OH, USA. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), 72-91. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1996). Digital Analysis and the Reduction of Auditor Litigation Risk. Proceedings of the 1996 Deloitte & Touche / University of Kansas Symposium on Auditing Problems, ed. M. Ettredge, University of Kansas, Lawrence, KS, pp. 69-81. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2000). Continuous Auditing. Preprint. 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, 92-110. 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. ISSN:978-0-470-89046-2. View Complete Reference No online information available 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:978-1-118-15285-0. View Complete Reference No online information available Works that this work references Works that reference this work
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. ISSN:0278-0380. 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), 443-452. View Complete Reference Online information Works that this work references Works that 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 15(9/10), 328-331. 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. View Complete Reference Online information 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), 64-71. ISSN:0003-1305. 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), 141-158. 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. View Complete Reference Online information Works that this work references No Bibliography works 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:1015-8812. 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. View Complete Reference Online information Works that this work references Works that 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 No Bibliography works reference this work
van Caneghem, T (2002). Earnings management induced by cognitive reference points. The British Accounting Review 34(2), 167-178. 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. View Complete Reference Online information Works that this work references Works that 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), 16-22. 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. View Complete Reference Online information Works that this work references Works that reference this work