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.
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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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.
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Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237.
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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.
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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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Knuth, DE (1997). The Art of Computer Programming. pp. 253-264, vol. 2, 3rd ed, Addison-Wesley, Reading, MA.
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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). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83.
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Nigrini, MJ (1999). Adding value with digital analysis. The Internal Auditor 56(1), pp. 21-23.
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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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