Azevedo, CdS, Gonçalves, RF, Gava, VL and Spinola, MdM (2021). A Benford’s Law based method for fraud detection using R Library. MethodsX 2021. DOI:10.1016/j.mex.2021.101575.
|
|
|
|
|
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572.
|
|
|
|
|
Cerioli, A, Barabesi, L, Cerasa, A, Menegatti, M and Perrotta, D (2019). Newcomb-Benford law and the detection of frauds in international trade. Proceedings of the National Academy of Sciences 116(1), pp. 106-115. DOI:10.1073/pnas.1806617115.
|
|
|
|
|
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.
|
|
|
|
|
Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, pp. 127-146. DOI:10.1016/S0748-5751(00)00008-7.
|
|
|
|
|
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.
|
|
|
|
|
Geyer, CL and Williamson, PP (2004). Detecting Fraud in Data Sets Using Benford's Law. Communications in Statistics: Simulation and Computation 33(1), pp. 229-246. ISSN/ISBN:0361-0918. DOI:10.1081/SAC-120028442.
|
|
|
|
|
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237.
|
|
|
|
|
Horton, J, Kumar, DK and Wood, A (2020). Detecting academic fraud using Benford law: The case of Professor James Hunton. Research Policy 49(8), 104084
. DOI:10.1016/j.respol.2020.104084.
|
|
|
|
|
Kössler, W, Lenz, H-J and Wang, XD (2021). Is the Benford Law Useful for Data Quality Assessment?. In: Knoth, S., Schmid, W. (eds) Frontiers in Statistical Quality Control 13. ISQC 2019, Springer, Cham, pp. 391-406. ISSN/ISBN:978-3-030-67856-2. DOI:10.1007/978-3-030-67856-2_22.
|
|
|
|
|
Long, A, Pavlova, O, Pechinkina, O and Clark, L (2004). First significant digit law and fraud detection in factoring data. Proceedings of Information Systems Architecture and Technology ISAT 2004 - Wroclaw, Poland.
|
|
|
|
|
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 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.
|
|
|
|
|
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.
|
|
|
|
|
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.
|
|
|
|
|
Varian, HR (1972). Benford’s law. The American Statistician 26(3), 65-66. DOI:10.1080/00031305.1972.10478934.
|
|
|
|
|