Shalaby, AHM and Al-Harkan, AAM (2022). The awareness of judicial accounting techniques towards the expectations of the external auditor in detecting fraud and its impact on the performance. Accounting 8, pp. 345–354.
This work cites the following items of the Benford Online Bibliography:
Collins, JC (2017). Using Excel and Benford’s Law to detect fraud. Journal of Accountancy Feature/Technology Workshop, April 1.
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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.
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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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Grammatikos, T and Papanikolaou, NI (2016). Applying Benford’s Law to Detect Accounting Data Manipulation in the Banking Industry. Luxembourg School of Finance Working Paper Series 11. DOI:10.2139/ssrn.2352775.
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Haynes, AH (2012). Detecting Fraud in Bankrupt Municipalities Using Benford's Law. Scripps Senior Theses. Paper 42, http://scholarship.claremont.edu/scripps_theses/42; last accessed November 12, 2014.
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Miller, SJ (2008). Benford’s Law and Fraud Detection, or: Why the IRS Should Care About Number Theory!. Presentation for Bronfman Science Lunch Williams College, October 21.
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