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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.

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

Alali, FA and Romero, S (2013). Benford’s Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting Vol. 10, No. 1, pp. 1-39. DOI:10.2308/jeta-50749. View Complete Reference Online information Works that this work references Works that reference this work
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Barney, BB and Schulzke, KS (2016). Moderating "Cry Wolf" events with excess MAD in Benford's law research and practice. J. Forensic Account. Res. 1 (1), A66–A90. DOI:10.2308/jfar-51622. View Complete Reference Online information Works that this work references Works that reference this work
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Campolieti, M (2022). COVID-19 deaths in the USA: Benford’s law and under-reporting. Journal of Public Health 44(2), pp. e268-e271. DOI:10.1093/pubmed/fdab161. 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
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
Dang, CT, Burger, R and Owens, T (2021). Do better-performing nongovernmental organizations report more accurately? Evidence from financial accounts in Uganda. Economic Development and Cultural Change 69, pp. 789–828. DOI:10.1086/703099. View Complete Reference Online information Works that this work references Works that reference this work
Dang, CT and Owens, T (2019). Does transparency come at the cost of charitable services? Evidence from investigating British charities. CREDIT Research Paper 19/02; published (2020) in Journal of Economic Behavior & Organization 172, pp. 314–343. View Complete Reference Online information Works that this work references Works that reference this work
Deckert, J, Myagkov, M and Ordeshook, PC (2011). Benford's Law and the Detection of Election Fraud. Political Analysis 19(3), pp. 245-268. DOI:10.1093/pan/mpr014. View Complete Reference Online information Works that this work references Works that reference this work
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. 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
Golbeck, J (2015). Benford’s Law Applies to Online Social Networks. PLoS ONE 10(8): e0135169. DOI:10.1371/journal.pone.0135169. View Complete Reference Online information Works that this work references Works that reference this work
Grammatikos, T and Papanikolaou, NI (2021). Applying Benford’s law to detect accounting data manipulation in the banking industry. Journal of Financial Services Research 59, pp. 115-142. DOI:10.1007/s10693-020-00334-9. View Complete Reference Online information Works that this work references Works that reference this work
Henselmann, K, Ditter, D and Scherr, E (2015). Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting 12 (1), pp. 117–151. DOI:10.2308/jeta-51247. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1995). Base-Invariance Implies Benford's Law. Proceedings of the American Mathematical Society 123(3), pp. 887-895. ISSN/ISBN:0002-9939. DOI:10.2307/2160815. View Complete Reference Online information Works that this work references Works that reference this work
Koch, C and Okamura, K (2020). Benford's Law and COVID-19 Reporting. Posted on SSRN April 28, 2020; last accessed November 17, 2020. Published in Econ Lett 2020;196(109973) . View Complete Reference Online information Works that this work references Works that reference this work
Kolias, P (2022). Applying Benford’s law to COVID-19 data: the case of the European Union. Journal of Public Health 44(2), pp. e221-e226. DOI:10.1093/pubmed/fdac005. View Complete Reference Online information Works that this work references Works that reference this work
Le, T and Lobo, GJ (2022). Audit Quality Inputs and Financial Statement Conformity to Benford’s Law. Journal of Accounting, Auditing & Finance 37(3), pp. 586–602 . DOI:10.1177/0148558X20930467. View Complete Reference Online information Works that this work references Works that reference this work
Lebert, S, Mohrmann, U and Stefani, U (2019). Rounding Up Performance Measures in German Firms: Earnings Cosmetics or Earnings Management on a Larger Scale? . Available at SSRN: https://ssrn.com/abstract=2882741 . DOI:10.2139/ssrn.2882741. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Lin, L-J, Yeh, C-C and Wang-T-S (2018). Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford's law. The Quarterly Review of Economics and Finance 68, pp. 158-170. DOI:10.1016/j.qref.2017.09.005. View Complete Reference Online information Works that this work references Works that reference this work
Mbona, I and Eloff, JHP (2022). Feature selection using Benford’s law to support detection of malicious social media bots. Information Sciences 582, pp. 369-381. DOI:10.1016/j.ins.2021.09.038. View Complete Reference Online information Works that this work references Works that reference this work
Morrow, J (2014). Benford’s Law, Families of Distributions and a Test Basis. Center for Economic Performance Discussion Paper No 1291. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nguyen, TT, Duong, CM and Nguyen, NTM (2022). Is conditional conservatism a source of deviations of financial statements from Benford’s Law?. Journal of Applied Accounting Research 23(5), pp. 10241046 . DOI:10.1108/JAAR0220210037. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2015). Persistent Patterns in Stock Returns, Stock Volumes, and Accounting Data in the U.S. Capital Markets. Journal of Accounting, Auditing & Finance, Vol. 30(4) pp. 541–557. DOI:10.1177/0148558X15584051. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using Second-Order Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), pp. 305-324. DOI:10.2308/aud.2009.28.2.305 . View Complete Reference Online information Works that this work references Works that reference this work
Parnes, D (2022). Banks’ Off-Balance Sheet Manipulations. Quarterly Review of Economics and Finance 86, pp. 314-331. DOI:10.1016/j.qref.2022.07.011. View Complete Reference Online information Works that this work references Works that reference this work
Qu, H, Steinberg, R and Burger, R (2020). Abiding by the Law? Using Benford's Law to Examine the Accuracy of Nonprofit Financial Reports. Nonprofit and Voluntary Sector Quarterly 49(3), pp. 548-570. DOI:10.1177/0899764019881510. 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
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Tošić, A and Vičič, J (2021). Use of Benford's law on academic publishing networks. Journal of Informetrics 15(3), 101163. DOI:10.1016/j.joi.2021.101163. 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
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