Aggarwal, V and Dharni, K (2020). Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study. Vikalpa 45(3), pp. 160-169. DOI:10.1177/0256090920979695.
|
|
|
|
|
Badal-Valero, E, Alvarez-Jareño, JA and Pavía, JM (2018). Combining Benford's Law and machine learning to detect money laundering. An actual Spanish court case. Forensic Science International 282, pp. 24-34. DOI:10.1016/j.forsciint.2017.11.008.
|
|
|
|
|
Davydov, D and Swidler, S (2016). Reading Russian Tea Leaves: Assessing the Quality of Bank Financial Statements with the Benford Distribution. Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pp. 1-20. DOI:10.1142/S0219091516500211.
|
|
|
|
|
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.
|
|
|
|
|
Herteliu, C, Jianu, I, Dragan, IM, Apostu, S and Luchian, I (2021). Testing Benford’s Laws (non)conformity within disclosed companies’ financial statements among hospitality industry in Romania. Physica A: Statistical Mechanics and its Applications 582, p. 126221. DOI:10.1016/j.physa.2021.126221.
|
|
|
|
|
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237.
|
|
|
|
|
Hull, B, Long, A and Hughes, IG (2022). Using residual heat maps to visualise Benford's multi-digit law. European Journal of Physics 43, 015803. DOI:10.1088/1361-6404/ac3671.
|
|
|
|
|
Isaković-Kaplan, S, Demirović, L and Proho, M (2021). Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina. Croatian Economic Survey 23(1), pp. 31-61. DOI:10.15179/ces.23.1.2.
|
|
|
|
|
Jianu, Io and Jianu, Iu (2021). Reliability of Financial Information from the Perspective of Benford’s Law. Entropy 23(5), article no. 557. DOI:10.3390/e23050557.
|
|
|
|
|
Lin, F, Guan, L and Fang, W (2011). Heaping In Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms. Emerging Markets Finance & Trade / January–February 2011, Vol. 47, No. 2, pp. 62–73. ISSN/ISBN:1540-496X. DOI:10.2753/REE1540-496X470205.
|
|
|
|
|
Madahali, L and Hall, M (2020). Application of the Benford’s law to Social bots and Information Operations activities. International Conference on Cyber Situational Awareness, Data Analytics and Assessment (CyberSA), Dublin, Ireland, pp. 1-8. DOI:10.1109/CyberSA49311.2020.9139709.
|
|
|
|
|
Martínez-Sánchez, F (2021). Tracking The Price of Almonds in Spain. Journal of Competition Law & Economics, nhab002. DOI:10.1093/joclec/nhab002.
|
|
|
|
|
Melita, MD and Miraglia, JE (2021). On the applicability of Benford law to exoplanetary and asteroid data. New Astronomy, p. 101654. DOI:10.1016/j.newast.2021.101654.
|
|
|
|
|
Morillas-Jurado, FG, Caballer-Tarazona, M and Caballer-Tarazona, V (2022). Applying Benford’s Law to Monitor Death Registration Data: A Management Tool for the COVID-19 Pandemic. Mathematics 10(1), 46. DOI:10.3390/math10010046.
|
|
|
|
|
Nigrini, MJ (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:978-1-118-15285-0. DOI:10.1002/9781119203094.
|
|
|
|
|
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.
|
|
|
|
|
van Caneghem, T (2016). NPO Financial Statement Quality: An Empirical Analysis Based on Benford’s Law. International Journal of Voluntary and Nonprofit Organizations 27(6), pp. 2685–2708. DOI:10.1007/s11266-015-9629-4.
|
|
|
|
|