Arkan, MM (2010). Analisis Penggunaan Benford’s Law Dalam perencanaan Audit Pada Direktorat Jenderal Bea dan Cukai. [Analysis of the use of Benford's Law in planning an audit at the Directorate General of Customs and Excise]. Masters thesis, Universitas Gadjah Mada Yogyakarta, and presentation at Simposium Nasional Akuntansi XIII. Purwokerto, Indonesia. IND
This work cites the following items of the Benford Online Bibliography:
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.
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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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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 (2000). Digital Analysis Using Benford's Law: Tests and Statistics for Auditors. Global Audit Publications: Vancouver, Canada. DOI:10.1201/1079/43266.28.9.20010301/30389.4.
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Rahayu, TS and Adhariani, D (2007). Assessing the Customs Value By the Use of Benford’s Law: A Case Study. Journal of Economics Business and Accounting.
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