Singh, SS (2016). Using Benford’s Law in Audit. E-print from Regional Training Institute Kolkata,
Indian Audit & Accounts Department
.
This work cites the following items of the Benford Online Bibliography:
Albrecht, CC (2008). Fraud and forensic accounting in a digital environment. White Paper for The Institute for Fraud Prevention, Brigham Young University.
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Dickinson, JR (2002). A universal mathematical law criterion for algorithmic validity. Developments in Business Simulation and Experiential Learning 29, pp. 26-33.
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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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Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), pp. 675-690. DOI:10.2308/iace.1999.14.4.675.
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Geyer, D (2010). Cheating behavior and the Benford’s Law. Preprint.
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Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237.
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Hill, TP (1998). The First-Digit Phenomenon. American Scientist 86 (4), pp. 358-363. ISSN/ISBN:0003-0996. DOI:10.1511/1998.4.358.
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Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83.
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Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey; (2nd edition published in 2020, isbn 978-1-119-58576-3). ISSN/ISBN:978-0-470-89046-2.
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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.
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