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Le, L and Mantelaers, E (2024). Benford’s Law and Beyond: A framework for auditors. Maandblad voor Accountancy en Bedrijfseconomie 98(7), pp. 427–438.

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
Anderson, KM, Dayaratna, K, Gonshorowski, D and Miller, SJ (2022). A New Benford Test for Clustered Data with Applications to American Elections. Stats 5(3), pp. 841–855. DOI:10.3390/stats5030049 . View Complete Reference Online information Works that this work references Works that reference this work
Antonio, GR (2023). Numbers Don’t Lie: Decoding Financial Error and Fraud through Benford’s Law. UTSAHA (Journal of Entrepreneurship) 2(3) . DOI:10.56943/joe.v2i3.367. View Complete Reference Online information Works that this work references Works that reference this work
Arezzo, MF and Cerqueti, R (2023). A Benford’s Law view of inspections’ reasonability. Physica A: Statistical Mechanics and its Applications 632, Part 1, pp. 129294. DOI:10.1016/j.physa.2023.129294. View Complete Reference Online information Works that this work references Works that reference this work
Aris, NA, Othman, R, Bukhori, MAM, Arif, SMM and Malek, MAA (2017). Detecting Accounting Anomalies Using Benford’s Law: Evidence from the Malaysian Public Sector. Management & Accounting Review 16(2), pp. 73-100. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Bhattacharya, S, Xu, D and Kumar, K (2010). An ANN-based auditor decision support system using Benford's Law. Decision support systems, 50 (3), pp. 576-584. View Complete Reference Online information Works that this work references Works that reference this work
Cano‐Rodríguez, M, Licerán-Gutiérrez, A and Nunez-Nickel, M (2023). Does Divergence from Benford’s Distribution Signal Earnings Management?. Preprint available at SSRN; last accessed January 16, 2025. DOI:10.2139/ssrn.4475622. View Complete Reference Online information Works that this work references Works that reference this work
Carmo, CRS, Nunes, FC and Caneppele, FdL (2023). The limits of conformity analysis under the Newcomb-Benford law and the COVID-19 pandemic in Brazil . Brazilian Journal of Biometrics 41, pp. 234-248 . DOI:10.28951/bjb.v41i3.626. View Complete Reference Online information Works that this work references Works that reference this work
Cerqueti, R and Lupi, C (2021). Some New Tests of Conformity with Benford's Law. Stats 4(3), pp. 745-761. DOI:10.3390/stats4030044. View Complete Reference Online information Works that this work references Works that reference this work
Chakrabarthy, B, Moulton, PC, Pugachev, L and Wang, X (2019). Catch Me If You Can: Improving the Scope and Accuracy of Fraud Prediction. E-print available at SSRN: https://ssrn.com/abstract=3352667, March 13, 2019. DOI:10.2139/ssrn.3352667. View Complete Reference Online information Works that this work references Works that reference this work
Cleary, R and Thibodeau, JC (2005). Applying Digital Analysis Using Benford‘s Law to Detect Fraud: The Dangers of Type I Errors. Auditing - A Journal of Practice & Theory 24(1), pp. 77-81. ISSN/ISBN:0278-0380. DOI:10.2308/aud.2005.24.1.77. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2013). Selecting Audit Samples Using Benford's Law. AUDITING: A Journal of Practice & Theory Vol. 32, No. 2, pp. 53-65. DOI:10.2308/ajpt-50340. 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
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. View Complete Reference Online information Works that this work references Works that reference this work
Etim, ES, Daferighe, EE, Inyang, AB and Ekikor, ME (2023). Application of Benford’s Law and the Detection of Accounting Data Fraud in Nigeria. International Journal of Auditing and Accounting Studies 5(2) pp. 119-163. DOI:10.47509/IJAAS.2023.v05i02.01. View Complete Reference Online information Works that this work references Works that reference this work
Kossovsky, AE (2021). On the Mistaken Use of the Chi-Square Test in Benford’s Law. Stats 4(2), pp. 419–453. DOI:10.3390/stats4020027. View Complete Reference Online information Works that this work references Works that reference this work
Leonov, PY, Suyts, VP, Norkina, AN and Sushkov, VM (2022). Integrated application of Benford's Law tests to detect corporate fraud. Procedia Computer Science 213, pp. 332-337. ISSN/ISBN:1877-0509. DOI:https://doi.org/10.1016/j.procs.2022.11.075. View Complete Reference Online information Works that this work references Works that reference this work
Leonov, PY, Suyts, VP, Rychkov, VA, Ezhova, AA, Sushkov, VM and Kuznetsova, NV (2021). Possibility of Benford’s Law Application for Diagnosing Inaccuracy of Financial Statements. In: Klimov, V.V., Kelley, D.J. (eds) Biologically Inspired Cognitive Architectures 2021. BICA 2021. Studies in Computational Intelligence, vol 1032. Springer, Cham., pp. 243-248. ISSN/ISBN:978-3-030-96993-6. DOI:10.1007/978-3-030-96993-6_24. View Complete Reference Online information Works that this work references Works that reference this work
Mumic, N and Filzmoser, P (2021). A multivariate test for detecting fraud based on Benford’s law, with application to music streaming data. Statistical Methods & Applications 30, 819–840. DOI:10.1007/s10260-021-00582-6. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2022). Using Benford’s Law to reveal journal entry irregularities. Journal of Accountancy (Sep 2022). View Complete Reference Online information Works that this work references Works that reference this work
Renaldo, N, Hutahuruk, MB and Putri, IY (2022). Forensic Accounting: The Use of Benford's Law to Evaluate Indications of Fraud . Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos (REDECA) 9(e57343), pp. 1-15. DOI:10.23925/2446-9513.2022v9id57343. View Complete Reference No online information available Works that this work references Works that reference this work
Smith, CA (2002). Detecting Anomalies in Your Data Using Benford’s Law. Paper 249 (Statistics and Data Analysis) in: Proceedings of SUGI 27, Orlando, USA, April 14-17. View Complete Reference Online information Works that this work references Works that reference this work
Sylwestrzak, M (2023). Applying Benford’s Law to Detect Earnings Management. Journal of Economics and Management 45(1), pp. 216–36. DOI:10.22367/jem.2023.45.10. View Complete Reference Online information Works that this work references Works that reference this work
Tammaru, M and Alver, L (2016). Application of Benford's Law for Fraud Detection in Financial Statements: Theoretical Review. Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), pp. 0468-0472. DOI:10.2991/icaat-16.2016.46. View Complete Reference Online information Works that this work references Works that reference this work
Tran, AM, Griffiths, MD and Winters, DB (2023). Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances. Journal of Economics and Business, p.106128. DOI:10.1016/j.jeconbus.2023.106128. View Complete Reference Online information Works that this work references Works that reference this work
Walker, S (2022). Compared to What? Does Benford’s Law Really Detect Corporate Fraud?. Econ Journal Watch 19(1), pp. 30-46. View Complete Reference Online information Works that this work references Works that reference this work
Zenkov, AV (2021). Stylometry and Numerals Usage: Benford’s Law and Beyond. Stats 4(4), pp. 1051-1068. ISSN/ISBN:2571-905X. DOI:10.3390/stats4040060. View Complete Reference Online information Works that this work references Works that reference this work