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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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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.
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Guan, L, Skousen, CJ and Wetzel, TS (2005). Unusual Patterns in Reported Earnings: Additional Evidence. Journal of Forensic Accounting 6(2), pp. 317-332.
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Kinnunen, J and Koskela, M (2003). Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2, pp. 39-68. DOI:10.2308/jiar.2003.2.1.39.
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Leemis, LM, Schmeiser, BW and Evans, DL (2000). Survival Distributions Satisfying Benford's Law. American Statistician 54(4), pp. 236-241. ISSN/ISBN:0003-1305. DOI:10.2307/2685773.
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Lu, OF and Giles, DE (2010). Benford’s law and psychological barriers in certain eBay auctions. Applied Economics Letters, 17, pp. 1005–1008. DOI:10.1080/13504850802631814.
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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 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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Skousen, CJ, Guan, L and Wetzel, TS (2004). Anomalies and unusual patterns in reported earnings: Japanese managers round earnings. Journal of International Financial Management & Accounting 15(3), 212-234. DOI:10.1111/j.1467-646X.2004.00108.x.
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