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Brinkert, D (2016). Benford’s Law - eine numerische Untersuchung zur Anwendbarkeit statistischer Anpassungstests und praktische Anwendung auf volkswirtschaftliche Zahlen Deutschlands sowie Kfz Versicherungsschäden. PhD Dissertation Technische Universität Ilmenau. GER

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

Bauer, J and Gross, J (2011). Difficulties Detecting Fraud? The Use of Benford’s Law on Regression Tables. Journal of Economics and Statistics (Jahrbücher für Nationalökonomie und Statistik) 231(5-6), pp. 733-748. View Complete Reference Online information Works that this work references Works that reference this work
Beber, B and Scacco, A (2012). What the Numbers Say: A Digit-Based Test for Election Fraud. Political Analysis 20 (2), pp. 211-234. DOI:10.1093/pan/mps003. 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
Boyle, J (1994). An Application of Fourier Series to the Most Significant Digit Problem. American Mathematical Monthly 101(9), pp. 879-886. ISSN/ISBN:0002-9890. DOI:10.2307/2975136. View Complete Reference Online information Works that this work references Works that reference this work
Breunig, C and Goerres, A (2011). Searching for Electoral Irregularities in an Established Democracy: Applying Benford’s Law Tests to Bundestag Elections in Unified Germany. Electoral Studies 30(3) September 2011, pp. 534-545. View Complete Reference Online information Works that this work references Works that reference this work
Busta, B and Weinberg, R (1998). Using Benford’s law and neural networks as a review procedure. Managerial Auditing Journal 13(6), pp. 356-366. DOI:10.1108/02686909810222375. 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
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
De Ceuster, MJK, Dhaene, G and Schatteman, T (1998). On the hypothesis of psychological barriers in stock markets and Benford’s law. Journal of Empirical Finance 5(3), pp. 263-279. DOI:10.1016/S0927-5398(97)00024-8. 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
Diaconis, P and Freedman, D (1979). On Rounding Percentages. Journal of the American Statistical Association 74(366), pp. 359-364. ISSN/ISBN:0162-1459. 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
Giles, DE (2007). Benford's law and naturally occurring prices in certain eBay auctions. Applied Economics Letters 14(3), pp. 157-161. ISSN/ISBN:1350-4851. DOI:10.1080/13504850500425667. View Complete Reference Online information Works that this work references Works that reference this work
Gonzalez-Garcia, J and Pastor, G (2009). Benford’s Law and Macroeconomic Data Quality. International Monetary Fund Working Paper WP/09/10, Statistics Department, January 2009. View Complete Reference Online information Works that this work references Works that reference this work
Guan, L, He, D and Yang, D (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal 21(6), pp. 569-581. DOI:10.1108/02686900610674861. View Complete Reference Online information Works that this work references Works that reference this work
Günnel, S and Tödter, K-H (2009). Does Benford's law hold in economic research and forecasting?. Empirica 36, pp. 273-292. DOI:10.1007/s10663-008-9084-1. 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
Hill, TP (1988). Random-Number Guessing and the First Digit Phenomenon. Psychological Reports 62(3), pp. 967-971. ISSN/ISBN:0033-2941. DOI:10.2466/pr0.1988.62.3.967. View Complete Reference No online information available 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
Judge, G and Schechter, L (2009). Detecting problems in survey data using Benford’s law. J. Human Resources 44, pp. 1-24. DOI:10.3368/jhr.44.1.1. View Complete Reference Online information Works that this work references Works that reference this work
Kienle, S (2015). What Benford Can Tell Us About Cover Pools – An Empirical Analysis. International Business & Economic Research Journal 14(6), pp. 829-834. DOI:10.19030/iber.v14i6.9489. View Complete Reference Online information Works that this work references Works that reference this work
Kinnunen, J and Koskela, M (2003). Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2, pp. 39-68. DOI:10.2308/jiar.2003.2.1.39. View Complete Reference Online information Works that this work references Works that reference this work
Leemis, LM, Schmeiser, BW and Evans, DL (2000). Survival Distributions Satisfying Benford's Law. American Statistician 54(4), pp. 236-241. ISSN/ISBN:0003-1305. DOI:10.2307/2685773. View Complete Reference Online information Works that this work references Works that reference this work
Ley, E (1996). On the Peculiar Distribution of the US Stock Indexes' Digits. American Statistician 50(4), pp. 311-313. ISSN/ISBN:0003-1305. DOI:10.1080/00031305.1996.10473558. View Complete Reference Online information Works that this work references Works that reference this work
Mebane, WR Jr (2008). Election forensics: The second-digit Benford’s law test and recent American presidential elections. In Election Fraud: Detecting and Deterring Electoral Manipulation, edited by R. Alvarez, T. Hall and S. Hyde. Washington, DC: Brookings Press, pp. 162–181 . ISSN/ISBN:978-0-8157-0138-5. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Mebane, WR Jr (2010). Fraud in the 2009 presidential election in Iran?. Chance 23(1), pp. 6-15. DOI:10.1080/09332480.2010.10739785. View Complete Reference Online information Works that this work references Works that reference this work
Mebane, WR Jr (2011). Comment on “Benford's Law and the Detection of Election Fraud”. Political Analysis 19(3), pp. 269-272. DOI:10.1093/pan/mpr024. View Complete Reference Online information Works that this work references Works that reference this work
Michalski, T and Stoltz, G (2013). Do Countries Falsify Economic Data Strategically? Some Evidence That They Might. The Review of Economics and Statistics 95(2), pp. 591-616. DOI:10.1162/REST_a_00274. View Complete Reference Online information Works that this work references Works that reference this work
Mochty, L (2002). Die Aufdeckung von Manipulationen im Rechnungswesen - Was leistet das Benford's Law?. Die Wirtschaftsprüfung 14, pp. 725-736. GER View Complete Reference Online information Works that this work references Works that reference this work
Mollat, I (2014). Benford reloaded: IT-Forensik: EY und Fraunhofer SIT gelingt der Durchbruch [Benford reloaded: IT forensics: EY and Fraunhofer SIT make breakthrough]. Risk, Fraud & Compliance (ZRFC) 1(14). GER View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nagasaka, K (1984). On Benford's Law. Annals of the Institute of Statistical Mathematics 36(2), pp. 337-352. ISSN/ISBN:0020-3157. DOI:10.1007/BF02481974. 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
Nigrini, MJ (1992). The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies. PhD thesis, University of Cincinnati, OH, USA. 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 (2000). Digital Analysis Using Benford's Law: Tests and Statistics for Auditors. Global Audit Publications: Vancouver, Canada. DOI:10.1201/1079/43266.28.9.20010301/30389.4. View Complete Reference Online information No Bibliography works referenced by this work. 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 and Miller, SJ (2007). Benford’s Law Applied to Hydrology Data—Results and Relevance to Other Geophysical Data. Mathematical Geology 39(5), 469-490. ISSN/ISBN:0882-8121. DOI:10.1007/s11004-007-9109-5. View Complete Reference Online information 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
Niskanen, J and Keloharju, M (2000). Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms. European Accounting Review 9(3), pp. 443-452. DOI:10.1080/09638180020017159. View Complete Reference Online information Works that this work references Works that reference this work
Nye, J and Moul, C (2007). The Political Economy of Numbers: On the Application of Benford's Law to International Macroeconomic Statistics. The BE Journal of Macroeconomics 7(1), pp. 1-14. DOI:10.2202/1935-1690.1449. View Complete Reference Online information Works that this work references Works that reference this work
Pinkham, RS (1961). On the Distribution of First Significant Digits. Annals of Mathematical Statistics 32(4), pp. 1223-1230. ISSN/ISBN:0003-4851. View Complete Reference Online information Works that this work references Works that reference this work
Posch, PN (2005). Ziffernanalyse in Theorie und Praxis. Testverfahren zur Fälschungsaufspürung mit Benfords Gesetz. Diploma thesis, Universität Bonn, Germany, 2003. Published by Shaker Verlag, Aachen. GER View Complete Reference No online information available Works that this work references Works that reference this work
Quick, R and Wolz, M (2003). Benford's Law in deutschen Rechnungslegungsdaten. Betriebswirtschaftliche Forschung und Praxis 55(2), pp. 208-224. ISSN/ISBN:0340-5370. GER View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), pp. 243-255. DOI:10.1111/j.1468-0475.2011.00542.x. View Complete Reference Online information Works that this work references Works that reference this work
Rauch, B, Göttsche, G, Brähler, G and Kronfeld, T (2014). Deficit versus Social Statistics: Empirical Evidence for the Effectiveness of Benford’s Law. Applied Economics Letters 21(3), pp. 147-151. DOI:10.1080/13504851.2013.844319. View Complete Reference Online information Works that this work references Works that reference this work
Rauch, B, Göttsche, M, Brähler, G, Brinkert, D and Kronfeld, T (2014). European integration and statistical credibility: application of Benford's law on governmental economic data of EU membership aspirants. The Empirical Economics Letters 13(7), pp. 755-762. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Rauch, B, Göttsche, M, Brähler, G, Geidel, FA and Pietras, T (2014). Assessing the Accountability Reports of Political Parties in Germany using Benford's Law. Betriebswirtschaftliche Forschung und Praxis 66(2). View Complete Reference No online information available Works that this work references Works that reference this work
Rauch, B, Göttsche, M and Langenegger, S (2014). Detecting Problems in Military Expenditure Data Using Digital Analysis. Defence and Peace Economics 25(2), pp. 97-111. DOI:10.1080/10242694.2013.763438. View Complete Reference Online information Works that this work references Works that reference this work
Rodriguez, RJ (2004). Reducing False Alarms in the Detection of Human Influence on Data. Journal of Accounting, Auditing & Finance 19(2), pp. 141-158. DOI:10.1177/0148558X0401900202. View Complete Reference Online information Works that this work references Works that reference this work
Schatte, P (1988). On mantissa distributions in computing and Benford’s law. Journal of Information Processing and Cybernetics EIK 24(9), 443-455. ISSN/ISBN:0863-0593. View Complete Reference Online information Works that this work references Works that reference this work
Schräpler, J-P (2011). Benford's Law as an Instrument for Fraud Detection in Surveys Using the Data of the Socio-Economic Panel (SOEP). Jahrbücher für Nationalökonomie und Statistik 231(5-6). DOI:10.1515/jbnst-2011-5-609. 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
Tödter, K-H (2007). Das Benford-Gesetz und die Anfangsziffern von Aktienkursen. Wirtschaftswissenschaftliches Studium 36(2), pp. 93-97. DOI:10.15358/0340-1650-2007-2-93. GER View Complete Reference Online information Works that this work references Works that reference this work
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. 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
van Caneghem, T (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13(4), 771-786. DOI:10.1080/0963818042000216866. View Complete Reference Online information Works that this work references Works that reference this work
Watrin, C and Struffert, R (2006). Benford’s Law und Chi-Quadrat-Test – Chancen und Risiken des Einsatzes bei steuerlichen Prüfungen . Der Betrieb, Vol. 59, No. 33, pp. 1748-1750. GER View Complete Reference Online information Works that this work references Works that reference this work
Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237. DOI:10.1007/s11846-008-0019-9. View Complete Reference Online information Works that this work references Works that reference this work