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Istrate, C (2019). Detecting earnings management using Benford’s Law: the case of Romanian listed companies. Journal of Accounting and Management Information Systems 18(2), pp. 198-223.

This work cites the following items of the Benford Online Bibliography:

Alali, FA and Romero, S (2013). Benford’s Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting Vol. 10, No. 1, pp. 1-39. DOI:10.2308/jeta-50749. View Complete Reference Online information Works that this work references Works that reference this work
Amiram, D, Bozanic, Z and Rouen, E (2015). Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4), pp. 1540–1593. DOI:10.1007/s11142-015-9333-z. View Complete Reference Online information Works that this work references Works that reference this work
Aono, JY and Guan, L (2008). The Impact of Sarbanes-Oxley Act on Cosmetic Earnings Management. Research in Accounting Regulation, Vol. 20, pp. 205–215. ISSN/ISBN:1052-0457. DOI:10.1016/S1052-0457(07)00212-3. View Complete Reference Online information Works that this work references Works that reference this work
Archambault, JJ and Archambault, ME (2011). Earnings management among firms during the pre-SEC era: a Benford’s law analysis. The Accounting Historians Journal Vol. 38, No. 2 (December 2011), pp. 145-170 . ISSN/ISBN:0148-4184. View Complete Reference Online information Works that this work references Works that reference this work
Balanzario, EP and Sánchez-Ortiz, J (2010). Sufficient conditions for Benford’s law. Statistics & Probability Letters 80(23-24), pp. 1713-1719. DOI:10.1016/j.spl.2010.07.014. View Complete Reference Online information Works that this work references Works that reference this work
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. View Complete Reference Online information Works that this work references Works that reference this work
Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law . The Journal of Applied Business Research 30 (5), pp.1485-1492. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Lacina, M, Lee, BB and Kim, DW (2018). Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management. Journal of International Accounting, Auditing & Taxation 30, pp. 2–17. DOI:10.1016/j.intaccaudtax.2017.12.002. View Complete Reference Online information Works that this work references Works that reference this work
Lolbert, T (2008). On the non-existence of a general Benford's law. Mathematical Social Sciences 55(2), pp. 103-106. ISSN/ISBN:0165-4896. DOI:10.1016/j.mathsocsci.2007.09.001. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Riccioni, J and Cerqueti, R (2018). Regular paths in financial markets: Investigating the Benford’s law. Chaos, Solitons and Fractals 107, pp. 186-194. DOI:10.1016/j.chaos.2018.01.008. View Complete Reference Online information Works that this work references Works that reference this work
Shi, J, Ausloos, M and Zhu, T (2018). Benford's law is the first significant digit and distribution distances for testing the reliability of financial reports in developing countries. Physica A: Statistical Mechanics and its Applications 492(1), pp. 878-888. DOI:10.1016/j.physa.2017.11.017. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Whyman, G, Shulzinger, E and Bormashenko, E (2016). Intuitive considerations clarifying the origin and applicability of the Benford law. Results in Physics Volume 6, pp. 3-6 . DOI:10.1016/j.rinp.2015.11.010. View Complete Reference Online information Works that this work references Works that reference this work
Yan, X, Yang, S-G, Kim, BJ and Minnhagen, P (2017). Benford's Law and First Letter of Word. Physica A: Statistical Mechanics and its Applications 512, pp. 305-315. DOI:10.1016/j.physa.2018.08.133. View Complete Reference Online information Works that this work references Works that reference this work