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Cox, RAK and Antalovschi, NP (2024). An Application of Benford’s Law in the NASDAQGS Health Care Industry. Journal of Finance and Accountancy 33, pp. 1–21.

This work cites the following items of the Benford Online Bibliography:


Amiram, D, Bozanic, Z and Rouen, E (2015). Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4), pp. 1540–1593. DOI:10.1007/s11142-015-9333-z. View Complete Reference Online information Works that this work references Works that reference this work
Archambault, JJ and Archambault, ME (2011). Earnings management among firms during the pre-SEC era: a Benford’s law analysis. The Accounting Historians Journal Vol. 38, No. 2 (December 2011), pp. 145-170 . ISSN/ISBN:0148-4184. View Complete Reference Online information Works that this work references Works that reference this work
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), pp. 31-50. ISSN/ISBN:0165-4101. DOI:10.1016/S0165-4101(02)00096-4. View Complete Reference Online information Works that this work references Works that reference this work
Henselmann, K, Scherr, E and Ditter, D (2013). Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings. Working Papers in Accounting Valuation Auditing, No. 2012-1 [rev.]. View Complete Reference Online information Works that this work references Works that reference this work
Hickman, MJ and Rice, SK (2010). Digital Analysis of Crime Statistics: Does Crime Conform to Benford’s Law?. Journal of Quantitative Criminology 26(3), pp. 333-349. ISSN/ISBN:1573-7799. DOI:10.1007/s10940-010-9094-6. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Hsieh, CH and Lin, F (2013). Applying digital analysis to detect fraud: an empirical analysis of US marine industry. Applied Economics 45(1) pp. 135-140. ISSN/ISBN:1466–4283. DOI:10.1080/00036846.2011.605759. View Complete Reference Online information Works that this work references Works that reference this work
Johnson, GC (2009). Using Benford’s Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, Vol. 1 Issue 2, pp. 39-65. View Complete Reference Online information Works that this work references Works that reference this work
Jordan, CE and Clark, SJ (2011). Detecting Cosmetic Earnings Management Using Benford’s Law. The CPA Journal 81 (2), pp. 32–37. View Complete Reference Online information Works that this work references Works that reference this work
Krakar, Z and Žgela, M (2009). Application of Benford's Law in information systems auditing. Journal of Information and Organizational Sciences, 33(1), pp. 39-51. View Complete Reference No online information available Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Skousen, CJ, Guan, L and Wetzel, TS (2004). Anomalies and unusual patterns in reported earnings: Japanese managers round earnings. Journal of International Financial Management & Accounting 15(3), 212-234. DOI:10.1111/j.1467-646X.2004.00108.x. View Complete Reference Online information Works that this work references Works that reference this work
Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826. View Complete Reference Online information Works that this work references Works that reference this work
Tilden, C and Janes, T (2012). Empirical evidence of financial statement manipulation during economic recessions. Journal of finance and accountancy, 12, pp.1-15. View Complete Reference Online information Works that this work references Works that reference this work
van Caneghem, T (2002). Earnings management induced by cognitive reference points. The British Accounting Review 34(2), 167-178. DOI:10.1006/bare.2002.0190. View Complete Reference Online information Works that this work references Works that reference this work