Beber, B and Scacco, A (2012). What the Numbers Say: A Digit-Based Test for Election Fraud. Political Analysis 20 (2), pp. 211-234. DOI:10.1093/pan/mps003.
|
|
|
|
|
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572.
|
|
|
|
|
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327.
|
|
|
|
|
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.
|
|
|
|
|
De Ceuster, MJK, Dhaene, G and Schatteman, T (1998). On the hypothesis of psychological barriers in stock markets and Benford’s law. Journal of Empirical Finance 5(3), pp. 263-279. DOI:10.1016/S0927-5398(97)00024-8.
|
|
|
|
|
Deckert, J, Myagkov, M and Ordeshook, PC (2011). Benford's Law and the Detection of Election Fraud. Political Analysis 19(3), pp. 245-268. DOI:10.1093/pan/mpr014.
|
|
|
|
|
Diekmann, A (2007). Not the First Digit! Using Benford's Law to Detect Fraudulent Scientific Data. Journal of Applied Statistics 34(3), pp. 321-329. ISSN/ISBN:0266-4763. DOI:10.1080/02664760601004940.
|
|
|
|
|
Diekmann, A and Jann, B (2010). Benford’s Law and Fraud Detection: Facts and Legends. German Economic Review 11(3), pp. 397–401. DOI:10.1111/j.1468-0475.2010.00510.x.
|
|
|
|
|
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.
|
|
|
|
|
Giles, DE (2007). Benford's law and naturally occurring prices in certain eBay auctions. Applied Economics Letters 14(3), pp. 157-161. ISSN/ISBN:1350-4851. DOI:10.1080/13504850500425667.
|
|
|
|
|
Gonzalez-Garcia, J and Pastor, G (2009). Benford’s Law and Macroeconomic Data Quality. International Monetary Fund Working Paper WP/09/10, Statistics Department, January 2009.
|
|
|
|
|
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.
|
|
|
|
|
Günnel, S and Tödter, K-H (2009). Does Benford's law hold in economic research and forecasting?. Empirica 36, pp. 273-292. DOI:10.1007/s10663-008-9084-1.
|
|
|
|
|
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237.
|
|
|
|
|
Judge, G and Schechter, L (2009). Detecting problems in survey data using Benford’s law. J. Human Resources 44, pp. 1-24. DOI:10.3368/jhr.44.1.1.
|
|
|
|
|
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.
|
|
|
|
|
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.
|
|
|
|
|
Ley, E (1996). On the Peculiar Distribution of the US Stock Indexes' Digits. American Statistician 50(4), pp. 311-313. ISSN/ISBN:0003-1305. DOI:10.1080/00031305.1996.10473558.
|
|
|
|
|
Mebane, WR Jr (2008). Election forensics: The second-digit Benford’s law test and recent American presidential elections. In Election Fraud: Detecting and Deterring Electoral Manipulation, edited by R. Alvarez, T. Hall and S. Hyde. Washington, DC: Brookings Press, pp. 162–181
. ISSN/ISBN:978-0-8157-0138-5.
|
|
|
|
|
Mebane, WR Jr (2010). Fraud in the 2009 presidential election in Iran?. Chance 23(1), pp. 6-15. DOI:10.1080/09332480.2010.10739785.
|
|
|
|
|
Mebane, WR Jr (2011). Comment on “Benford's Law and the Detection of Election Fraud”. Political Analysis 19(3), pp. 269-272. DOI:10.1093/pan/mpr024.
|
|
|
|
|
Möller, M (2009). Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach. E-print available at: http://ssrn.com/abstract=1529307; last accessed June 23, 2014. DOI:10.2139/ssrn.1529307.
|
|
|
|
|
Newcomb, S (1881). Note on the frequency of use of the different digits in natural numbers. American Journal of Mathematics 4(1), pp. 39-40. ISSN/ISBN:0002-9327. DOI:10.2307/2369148.
|
|
|
|
|
Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91.
|
|
|
|
|
Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode. Review of Accounting and Finance 4, pp. 92-110. DOI:10.1108/eb043420.
|
|
|
|
|
Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey; (2nd edition published in 2020, isbn 978-1-119-58576-3). ISSN/ISBN:978-0-470-89046-2.
|
|
|
|
|
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.
|
|
|
|
|
Niskanen, J and Keloharju, M (2000). Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms. European Accounting Review 9(3), pp. 443-452. DOI:10.1080/09638180020017159.
|
|
|
|
|
Nye, J and Moul, C (2007). The Political Economy of Numbers: On the Application of Benford's Law to International Macroeconomic Statistics. The BE Journal of Macroeconomics 7(1), pp. 1-14. DOI:10.2202/1935-1690.1449.
|
|
|
|
|
Pinkham, RS (1961). On the Distribution of First Significant Digits. Annals of Mathematical Statistics 32(4), pp. 1223-1230. ISSN/ISBN:0003-4851.
|
|
|
|
|
Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), pp. 521-538. ISSN/ISBN:0002-9890. DOI:10.2307/2319349.
|
|
|
|
|
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), pp. 243-255. DOI:10.1111/j.1468-0475.2011.00542.x.
|
|
|
|
|
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.
|
|
|
|
|
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.
|
|
|
|
|
Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826.
|
|
|
|
|
Tödter, K-H (2009). Benford's Law as an Indicator of Fraud in Economics. German Economic Review 10(3), 339-351. DOI:10.1111/j.1468-0475.2009.00475.x.
|
|
|
|
|
van Caneghem, T (2002). Earnings management induced by cognitive reference points. The British Accounting Review 34(2), 167-178. DOI:10.1006/bare.2002.0190.
|
|
|
|
|
van Caneghem, T (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13(4), 771-786. DOI:10.1080/0963818042000216866.
|
|
|
|
|
Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237. DOI:10.1007/s11846-008-0019-9.
|
|
|
|
|