Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode. Review of Accounting and Finance 4, pp. 92-110.
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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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.
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Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, pp. 127-146. DOI:10.1016/S0748-5751(00)00008-7.
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Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237.
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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.
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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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Rodriguez, RJ (2004). First Significant Digit Patterns from Mixtures of Uniform Distributions. American Statistician 58(1), pp. 64-71. ISSN/ISBN:0003-1305. DOI:10.1198/0003130042782.
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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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