Benford Online Bibliography

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.

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Abrantes-Metz, RM and Villas-Boas, SB (2010). Tracking the Libor Rate. Available at SSRN: https://ssrn.com/abstract=1646600. DOI:10.2139/ssrn.1646600.
Aggarwal, V and Dharni, K (2020). Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study. Vikalpa 45(3), pp. 160-169. DOI:10.1177/0256090920979695.
Akkaş, ME (2007). Denetimde Benford Kanununun Uygulanmasi (Application of Benford's Law in Audit). Gazi Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi, vol.9, no.1, pp. 191-206. TUR
Akkaş, ME (2015). Altın Getirileri Dağılımının Newcomb-Benford Kanunu İle Testi [Testing Distribution of Gold Returns by Newcomb-Benford Law]. Uluslararası Sosyal Araştırmalar Dergisi 8(40), pp. 577-584. DOI:10.17719/jisr.20154013940. TUR
Al-Rawashdeh, F (2017). Applying Benford's law into Jordanian insurance companies to identify earning's manipulations. Business and Economic Horizons 13(2), pp. 210-223. DOI:10.15208/beh.2017.16.
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.
Alawadhi, A, Karpoff, J, Koski, JL and Martin, GD (2023). The prevalence and price distorting effects of undetected financial misrepresentation: Empirical evidence. Preprint.
Alexander, J (2009). Remarks on the use of Benford's law. Social Science Research Network (November 13, 2009). Available at SSRN: http://ssrn.com/abstract=1505147 or . DOI:10.2139/ssrn.1505147.
Alves, AM and Lyra, CS (2008). Manchas Solares y la Ley de Newcomb-Benford. . RELEA 6, pp. 21-31. DOI:10.37156/RELEA/2008.06.021. SPA
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.
Amouzegar, M and Moshirvaziri, K (2018). Information Security and Benford’s Law . Posted on Decision Sciences Institute blog May 3; last accessed October 11, 2019.
Amouzegar, MA, Moshirvaziri, K and Snyder, D (2018). Benford's Law And Its Application To Modern Information Security. Proceedings of 47th Annual Meeting of WDSI (Western Decision Sciences Institute) .
Anab, F, Khaliq, A and Younas, I (2021). A Statistical Analysis of Covid-19 Data of Pakistan by Applying Benford’s Law. Journal of Applied Pharmacy 13, pp. 55-60.
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.
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.
Arkan, MM (2010). Analisis Penggunaan Benford’s Law Dalam perencanaan Audit Pada Direktorat Jenderal Bea dan Cukai. [Analysis of the use of Benford's Law in planning an audit at the Directorate General of Customs and Excise]. Masters thesis, Universitas Gadjah Mada Yogyakarta, and presentation at Simposium Nasional Akuntansi XIII. Purwokerto, Indonesia. IND
Asllani, A and Naco, M (2014). Using Benford’s Law for Fraud Detection in Accounting Practices. Journal of Social Science Studies 2(1), pp. 129-143. DOI:10.5296/jsss.v2i1.6395.
Ausloos, M, Cerqueti, R and Mir, TA (2017). Data science for assessing possible tax income manipulation: The case of Italy. Chaos, Solitons and Fractals 104, pp. 238–256. DOI:10.1016/j.chaos.2017.08.012.
Ausloos, M, Herteliu, C and Ileanu, B-V (2015). Breakdown of Benford’s law for birth data. Physica A: Statistical Mechanics and its Applications Volume 419, pp. 736–745. ISSN/ISBN:0378-4371. DOI:10.1016/j.physa.2014.10.041.
Avcı, O and Demirci, Z (2016). Benford Kanunu’nun Vergi Denetiminde Kullanımı Ve Bir Örnek Uygulama [Use of Benford's Law in Tax Auditing and A Sample Application] . İnsan ve Toplum Bilimleri Araştırması Dergisi 5(7), pp. 2232-2246. DOI:10.15869/itobiad.260262. TUR
Ay, B and Efrem, N (2021). Benford’s law applied to sale prices on the Swedish housing market. Bachelor thesis, Department of Statistics Nr 2021:13, Stockholms Universitet.
Aybars, A and Ataunal, L (2016). An application of Benford’s law to fundamental accounting figures reported by Borsa Istanbul (BIST) companies. Journal of Economics, Finance and Accounting 3(3), pp. 234-243. DOI:10.17261/Pressacademia.2016321991.
Azevedo, CdS, Gonçalves, RF, Gava, VL and Spinola, MdM (2021). A Benford’s Law based methodology for fraud detection in social welfare programs: Bolsa Familia analysis. Physica A 567, p. 125626. DOI:10.1016/j.physa.2020.125626.
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.
Balashov, VS, Yan, Y and Zhu, X (2020). Who Manipulates Data During Pandemics? Evidence from Newcomb-Benford Law. Preprint arXiv:2007.14841 [econ.GN]; last accessed March 10, 2021.
Balashov, VS, Yan, Y and Zhu, X (2021). Using the Newcomb–Benford law to study the association between a country’s COVID-19 reporting accuracy and its development. Scientific Reports 11, pp. 22914. DOI:10.1038/s41598-021-02367-z.
Bannier, C, Ewelt-Knauer, C, Lips, J and Winker, P (2020). Benford’s Law and Its Application to Detecting Financial Fraud and Manipulation. Ch. 18 in: Corruption and Fraud in Financial Markets: Malpractice, Misconduct and Manipulation, C. Alexander and D. Cumming (Eds.), John Wiley & Sons: Chichester, U.K., pp. 473-504. ISSN/ISBN:978-1-119-42177-1.
Bannier, C, Ewelt-Knauer, C, Winker, P and Lips, J (2019). Benford’s law and its application to detecting financial fraud and manipulation. Chapter 5 of Econometric Modelling of Energy & Financial Markets, Doctoral Thesis of Johannes Lips, Justus-Liebig University Gießen .
Bao, Y, Lee, C-H, Heilig, F and Lusk, EJ (2018). Empirical information on the small size effect bias relative to the false positive rejection error for Benford test-screening. International Journal of Economics and Finance 10(2), pp. 1-9. DOI:10.5539/ijef.v10n2p1.
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.
Bartulović, M and Mitrović, M (2020). Application of Benford's Law in Forensic Accounting. Conference Proceedings of Contemporary Issues in Economy & Technology CIET 2020, Split.
Baryła, M (2017). The First Significant Digit Distribution Analysis of Financial Data of Selected Companies from Media Sector Listed on the Warsaw Stock Exchange. Res. Pap. Wrocław Univ. Econ. 469, pp. 11–20. DOI:10.15611/pn.2017.469.01. POL
Baumgartner, T, Guettier, A and Kim, F (2022). Bitcoin Flash Crash on May 19, 2021: What did really happen on Binance?. Invited for presentation at the MIT Golub Center for Finance and Policy (GCFP) 2022 in Cambridge, MA. Also to be presented at the Paris December Finance Meeting 2022.
Beiglou, PHB, Gibbs, C, Rivers, L, Adhikari, U and Mitchell, J (2017). Applicability of Benford’s Law to Compliance Assessment of Self-Reported Wastewater Treatment Plant Discharge Data. Journal of Environmental Assessment Policy and Management 19(04). DOI:10.1142/S146433321750017X.
Benedito-Nunes, AM, Gamper, J, Chapman, SC, Friel, M and Gjerloev, JW (2023). Newcomb-Benford Law characterization of solar wind magnetic field and geomagnetic indices. Posted on Authorea; last accessed April 29, 2023. DOI:10.22541/essoar.168121593.35845953/v1.
Benedito-Nunes, AM, Gamper, J, Chapman, SC, Friel, M and Gjerloev, JW (2023). Newcomb-Benford Law as a generic flag for changes in the derivation of long-term solar terrestrial physics timeseries. RAS Techniques and Instruments, pp. rzad041. DOI:10.1093/rasti/rzad041.
Bhattacharya, S and Kumar, K (2008). Forensic Accounting and Benford’s Law. IEEE Signal Processing Magazine, 25(2), p. 152. DOI:10.1109/MSP.2007.914724.
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.
Bhole, G, Shukla, A and Mahesh, TS (2014). Benford distributions in NMR. Preprint arXiv:1406.7077 [physics.data-an]; last accessed June 7, 2018.
Bhosale, S (2021). Identifying Bots on Twitter with Benford’s Law. Masters project, Dept. of Computer Science, San Jose State University.
Blondeau da Silva, S (2019). BeyondBenford: An R Package to Determine Which of Benford’s or BDS’s Distributions is the Most Relevant. Preprint hal-02310013; also posted on arXiv:1910.06104 [physics.soc-ph]; last accessed October 21, 2019.
Blondeau Da Silva, S (2020). Limits of Benford’s Law in Experimental Field. International Journal of Applied Mathematics 33(4), pp. 685-695. DOI:10.12732/ijam.v33i4.12.
Blondeau Da Silva, S (2021). BeyondBenford R Package to compare Benford's and BDS's Distributions. Computer Science Journal of Moldova 29(2), p. 241-256.
Bonache, A, Moris, K and Maurice, J (2009). Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode [Risk of Reviews based on Benford Law in the Fashion Sector]. Munich Personal RePEc Archive (MPRA) Paper No. 15352, posted 26 May 2009. FRE
Bonache, AB, Moris, K and Maurice, J (2010). Détection de fraudes et loi de Benford: Quelques risques associés [Fraud detection and Benford’s law: some linked risks]. Revue Française de Comptabilité n°431, pp. 24-27. FRE
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Branets, S (2019). Detecting money laundering with Benford’s law and machine learning . Masters Thesis, University of Tartu.
Bugarin, MS and da Cunha, FCR (2015). A didactic note on the use of Benford’s Law in public works auditing with an application to the construction of the Brazilian ‘Amazon Arena’ 2014 World Cup soccer stadium. Economia 66(1),pp. 23-55.
Bugarin, MS and da Cunha, FCR (2017). Lei de Benford aplicada à auditoria da reforma do Aeroporto Internacional de Minas Gerais. Revista Do Serviço Público 68(4), pp. 915-940. DOI:10.21874/rsp.v68i4.1567. POR
Bwarleling, TH (2020). Aplikasi Hukum Benford Dalam Menganalisa Kasus Garuda Indonesia [Benford's Law Application in Analyzing the Garuda Indonesia Case] . Jurnal Akuntansi Bisnis 13(2), pp. 78-99. DOI:10.30813/jab.v13i2.2240. IND
Bwarleling, TH and Kinasih, PR (2022). Language Preferences from Accounting and Linguistic Perspective in Sustainability Report . Proceedings of 9th International Conference on Opportunities and Challenges In Management, Economics, and Accounting, Paris, France . DOI:10.33422/9th.omeaconf.2022.08.100.
Cabarle, C (2018). Using Benford’s law to predict the risk of financial statement fraud in equity crowd funding offerings. Proceedings of 2018 Engaged management scholarship conference, Philadelphia, PA.. DOI:10.2139/ssrn.3240900.
Cabarle, C (2019). Predicting the Risk of Fraud in Equity Crowdfunding Offers and Assessing the Wisdom of the Crowd. PhD Thesis, Temple University, ProQuest Dissertations Publishing, 2019. 13863507.
Café, RM (2015). O uso da Lei de Benford na auditoria de obras públicas: o caso do VLP. Undergraduate thesis, Universidade de Brasília. POR
Café, RM and Bugarin, M (2017). Uma proposta metodológica para a auditoria de obras públicas no Distrito Federal. Brasília: Companhia de Planejamento do Distrito Federal, Texto para Discussão no. 30. POR
Cakebread, K (2011). Detecting Manipulations in Data with Benford's Law – A C# Class. Posted on codeproject.com; last accessed Jun 8, 2019.
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2022). The Impact of Elections on the Quality of Financial Statements in Municipally Owned Entities. University of Molise Economics and Statistics Discussion Paper n. 078/22.
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2023). Local elections and the quality of financial statements in municipally owned entities: A Benford analysis. Chaos, Solitons and Fractals 173 p. 113752. DOI:10.1016/j.chaos.2023.113752.
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2024). Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy. Journal of Public Budgeting, Accounting & Financial Management 36(3), pp. 343-362. DOI:10.1108/JPBAFM-01-2023-0015.
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Cross Reference Up

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.

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