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Alali, FA and Romero, S (2013). Benford’s Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting Vol. 10, No. 1, pp. 1-39. DOI:10.2308/jeta-50749. View Complete Reference Online information Works that this work references Works that reference this work
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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
Berger, A and Eshun, G (2014). Benford solutions of linear difference equations. Theory and Applications of Difference Equations and Discrete Dynamical Systems, Springer Proceedings in Mathematics & Statistics Volume 102, pp. 23-60. ISSN/ISBN:978-3-662-44139-8. DOI:10.1007/978-3-662-44140-4_2. View Complete Reference Online information Works that this work references Works that reference this work
Berger, A, Hill, TP, Kaynar, B and Ridder, A (2011). Finite-state Markov Chains Obey Benford's Law. SIAM Journal of Matrix Analysis and Applications 32(3), 665-684. View Complete Reference Online information Works that this work references Works that reference this work
Bhattacharya, S, Kumar, K and Smarandache, F (2005). Conditional probability of actually detecting a financial fraud – a neutrosophic extension to Benford’s law. International Journal of Applied Mathematics 17(1), 7-14. View Complete Reference Online information Works that this work references Works that reference this work
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 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
Bonache, AB, Moris, K and Maurice, J (2010). Détection de fraudes et loi de Benford: Quelques risques associés. Revue Française de Comptabilité n°431, 24-27. 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
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Cella, RS and Rech, IJ (2017). PETROBRAS CASE: COULD BENFORD’S LAW DETECT A FRAUD?. Revista de Gestão, Finanças e Contabilidade, UNEB, Salvador, v. 7, n. 3, pp. 86-104. ISSN/ISBN:2238-5320. POR View Complete Reference Online information Works that this work references No Bibliography works reference this work
Ciofalo, M (2009). Entropy, Benford’s first digit law, and the distribution of everything. Dipartimento di Ingegneria Nucleare, Università degli Studi di Palermo, Italy. View Complete Reference Online information Works that this work references Works that reference this work
Costa, J, dos Santos, J and Travassos, S (2012). An Analysis of Federal Entities’ Compliance with Public Spending: Applying the Newcomb-Benford Law to the 1st and 2nd Digits of Spending in Two Brazilian States*. R. Cont. Fin. – USP, São Paulo, v. 23, n. 60, pp. 187-198. 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
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
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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
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Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, 127-146. 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
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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/ISBN:0167-8116. View Complete Reference Online information Works that this work references Works that reference this work
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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. POR View Complete Reference Online information Works that this work references No Bibliography works 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. 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
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 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
Hickman, MJ and Rice, SK (2010). Digital Analysis of Crime Statistics: Does Crime Conform to Benford’s Law?. Journal of Quantitative Criminology 26(3), pp. 333-349. ISSN/ISBN:1573-7799. DOI:10.1007/s10940-010-9094-6. View Complete Reference Online information Works that this work references Works that reference this work
Hsieh, CH and Lin, F (2013). Applying digital analysis to detect fraud: an empirical analysis of US marine industry. Applied Economics 45(1) pp. 135-140. ISSN/ISBN:1466–4283. DOI:10.1080/00036846.2011.605759. View Complete Reference Online information Works that this work references Works that reference this work
Huxley, SJ (1999). Why Benford's Law works and How to do digit analysis on spreadsheets. Presented at the 1999 International Conference of the Decision Sciences Institute. View Complete Reference No online information available Works that this work references Works that reference this work
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Johnson, GC (2009). Using Benford’s Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, Vol. 1 Issue 2, pp. 39-65. View Complete Reference Online information Works that this work references Works that reference this work
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
Johnson, GG and Weggenmann, J (2013). Exploratory Research Applying Benford’s Law to Selected Balances in the Financial Statements of State Governments. Academy of Accounting & Financial Studies Journal 17 (3), pp. 31-44. View Complete Reference Online information Works that this work references Works that reference this work
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