ACL Services Ltd. (2012). About Benford analysis. Software documentation website (last retrieved 24Jan2014).
|
|
|
|
|
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572.
|
|
|
|
|
Cho, WKT and Gaines, BJ (2007). Breaking the (Benford) law: Statistical fraud detection in campaign finance. American Statistician 61(3), pp. 218-223. ISSN/ISBN:0003-1305. DOI:10.1198/000313007X223496.
|
|
|
|
|
Cleary, R and Thibodeau, JC (2005). Applying Digital Analysis Using Benford‘s Law to Detect Fraud: The Dangers of Type I Errors. Auditing - A Journal of Practice & Theory 24(1), pp. 77-81. ISSN/ISBN:0278-0380. DOI:10.2308/aud.2005.24.1.77.
|
|
|
|
|
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, pp. 17-34.
|
|
|
|
|
Hill, TP (1988). Random-Number Guessing and the First Digit Phenomenon. Psychological Reports 62(3), pp. 967-971. ISSN/ISBN:0033-2941. DOI:10.2466/pr0.1988.62.3.967.
|
|
|
|
|
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.
|
|
|
|
|
Nigrini, MJ (2000). Digital Analysis Using Benford's Law: Tests and Statistics for Auditors. Global Audit Publications: Vancouver, Canada. DOI:10.1201/1079/43266.28.9.20010301/30389.4.
|
|
|
|
|
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.
|
|
|
|
|
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.
|
|
|
|
|