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.
This work cites the following items of the Benford Online Bibliography:
Browne, MW (1998). Following Benford’s law, or looking out for no. 1. The New York Times, August 4, 1998.
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Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327.
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Dalal, C (2000). Fraud Detection using Benford's Law. Bombay Chartered Accountant's Society (bcasonline.org) - Last retrieved 10 September 2014.
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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.
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Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91.
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Nigrini, MJ (1999). Adding value with digital analysis. The Internal Auditor 56(1), pp. 21-23.
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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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Stanek, S (2000). Applying Benford's Law to internal audit. KnowledgeSpace.com, 14 August.
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