Zhao, Y, Han, L and Li, H (2007). Characters of profit manipulation in
Chinese listed companies: Evidence base on Benford’s law. Audit Research (China), Issue 6, pp. 89-94. CHI
This work cites the following items of the Benford Online Bibliography:
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327.
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Guan, L, He, D and Yang, D (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal 21(6), pp. 569-581. DOI:10.1108/02686900610674861.
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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/ISBN:0278-0380.
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Rodriguez, RJ (2004). Reducing False Alarms in the Detection of Human Influence on Data. Journal of Accounting, Auditing & Finance 19(2), pp. 141-158. DOI:10.1177/0148558X0401900202.
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Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826.
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