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

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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 - Săo Paulo, Brazil, pp. 16-30. POR View Complete Reference Online information Works that this work references Works that reference this work
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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
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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
Fonseca, PMT da (2016). Digit analysis using Benford's Law : a bayesian approach. Masters Thesis, ISEG - Instituto Superior de Economia e Gestăo, Lisbon School of Economics & Management. View Complete Reference Online information Works that this work references No Bibliography works 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/ISBN:0361-0918. DOI:10.1081/SAC-120028442. 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
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
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
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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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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Lin, F and Wu, S-F (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic Modelling, Vol. 36, pp. 466–473. DOI:10.1016/j.econmod.2013.10.002. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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