Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91.
This work cites the following items of the Benford Online Bibliography:
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572.
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Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327.
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Christian, CW and Gupta, S (1993). New evidence on "Secondary Evasion". The Journal of the American Taxation Association 15(1), pp. 72-93.
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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.
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Lemons, DS (1986). On the Numbers of Things and the Distribution of first Digits. American Journal of Physics 54(9), pp. 816-817. ISSN/ISBN:0002-9505. DOI:10.1119/1.14453.
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Nigrini, MJ (1994). Using digital frequencies to detect fraud. Fraud Magazine, The White Paper Index 8(2), pp. 3-6.
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Pinkham, RS (1961). On the Distribution of First Significant Digits. Annals of Mathematical Statistics 32(4), pp. 1223-1230. ISSN/ISBN:0003-4851.
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Raimi, RA (1969). The Peculiar Distribution of First Digits. Scientific American 221(6), pp. 109-120. ISSN/ISBN:0036-8733. DOI: 10.1038/scientificamerican1269-109.
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Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), pp. 521-538. ISSN/ISBN:0002-9890. DOI:10.2307/2319349.
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Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826.
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