This work is cited by the following items of the Benford Online Bibliography:
Branets, S (2019). Detecting money laundering with Benford’s law and machine learning . Masters Thesis, University of Tartu. | ||||
Cerqueti, R, Maggi, M and Riccioni, J (2022). Statistical methods for decision support systems in finance: how Benford’s law predicts financial risk. Annals of Operations Research. DOI:10.1007/s10479-022-04742-z. | ||||
Cong, M, Li, C and Ma, B-Q (2019). First digit law from Laplace transform. Phys. Lett. A, 383(16), pp. 1836-1844. DOI:10.1016/j.physleta.2019.03.017 . | ||||
Eutsler, J, Harris, MK, Williams, LT and Cornejo, OE (2023). Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States. Accounting, Organizations and Society, in press. DOI:10.1016/j.aos.2023.101455. | ||||
Galati, L (2020). Do Municipally Owned Utilities Round Earnings Before Elections? An Application of the Benford's Law. Unpublished Master's Dissertation, University of Molise. DOI:10.13140/RG.2.2.36384.51204. | ||||
Guliyev, H (2021). COVID-19 Data Published by Turkey is Fake or Not?. Preprint on ResearchSquare.com. Published in Systematic Reviews in Pharmacy 13(1), pp. 24-29 (2022).. | ||||
Herteliu, C, Jianu, I, Dragan, IM, Apostu, S and Luchian, I (2021). Testing Benford’s Laws (non)conformity within disclosed companies’ financial statements among hospitality industry in Romania. Physica A: Statistical Mechanics and its Applications 582, p. 126221. DOI:10.1016/j.physa.2021.126221. | ||||
Ileanu, B-V (2021). Time Lag Evidence of Anti-Abortion Decree and Perturbation of Births Distribution. A Benford Law Approach. Preprint arXiv:2106.15520 [physics.soc-ph]; last accessed July 30, 2021. | ||||
Ileanu, B-V, Ausloos, M, Herteliu, C and Cristescu, MP (2019). Intriguing behavior when testing the impact of quotation marks usage in Google search results. Quality & Quantity 53(5), pp. 2507-2519. DOI:10.1007/s11135-018-0771-0. | ||||
Jianu, Io, Isaic-Maniu, A, Brandas, C, Cristescu, MP, Bente, C and Herteliu, C (2023). Testing benford and universal laws on gambling and betting data in Romania. Annals of Operations Research. DOI:10.1007/s10479-023-05739-y. | ||||
Jianu, Io and Jianu, Iu (2021). Reliability of Financial Information from the Perspective of Benford’s Law. Entropy 23(5), article no. 557. DOI:10.3390/e23050557. | ||||
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. | ||||
Máté, D, Sadaf, R, Tarnóczi, T and Fenyves, V (2017). Fraud Detection by Testing the Conformity to Benford’s Law in the Case of Wholesale Enterprises. Polish Journal Of Management Studies, 16(1), pp.115-126. DOI:10.17512/pjms.2017.16.1.10 . | ||||
Nguyen, L, Nguyen, TT, Le, T and Mai, N (2023). Applying Benford’s Law to examine earnings management: Evidence from emerging ASEAN-5 countries. Journal of Financial Reporting and Accounting (in press). | ||||
Nguyen, T, Duong, C and Nguyen, N (2021). Is conditional conservatism a source of deviations of financial statements from Benford’s Law?. Journal of Applied Accounting Research. | ||||
Nguyen, TT (2019). Three essays on earnings quality. PhD Thesis, University of East London. DOI:10.15123/uel.86yq8. | ||||
Nguyen, TT, Duong, C and Nguyen, N (2018). Benford’s Law, earnings management, and accounting conservatism: The UK evidence. Proceedings of European Financial Management Association (EFMA) Annual Meeting, Milan. | ||||
Nigrini, MJ (2016). The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks. Journal of Forensic Accounting Research, Vol. 1, No. 1, pp. A1-A26. DOI:10.2308/jfar-51465. | ||||
Orth, CdO, Michaelsen, AT and Lerner, AF (2020). Newcomb Benford law and accounting audit: a systematic literature review. Gestao E Desenvolvimento 17(2), pp. 111-135. DOI:10.25112/rgd.v17i2.2035. SPA | ||||
Parnes, D (2022). Banks’ Off-Balance Sheet Manipulations. Quarterly Review of Economics and Finance. DOI:10.1016/j.qref.2022.07.011. | ||||
Pinheiro, MF (2024). Newcomb-Benford Law in public procurement contracts. Master Thesis, NOVA Information Management School, Instituto Superior de Estatística e Gestão de Informação, Universidade Nova de Lisboa. | ||||
Radiah, O and Ameer, R (2020). Benford Law and Earnings Analysis: International Comparison. Ch. 18 in: Handbook of Research on Accounting and Financial Studies, L. Farinha, A. Baltazar Cruz and J.R. Sebastião, IGI Global: Hershey, PA, pp. 381-404 . ISSN/ISBN:9781799821366. DOI:10.4018/978-1-7998-2136-6.ch018. | ||||
Renaldo, N, Hutahuruk, MB and Putri, IY (2022). Forensic Accounting: The Use of Benford's Law to Evaluate Indications of Fraud . Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos (REDECA) 9(e57343), pp. 1-15. DOI:10.23925/2446-9513.2022v9id57343. | ||||
Sadaf, R (2017). Advanced Statistical Techniques For Testing Benford'S Law. Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pp. 229-238. | ||||
Sharif, SN and Jaaman-Sharman, SH (2023). Robustness of Extended Benford’s Law Distribution and Its Properties. Proceedings of International Conference on Management Engineering, Software Engineering and Service Sciences (ICMSS 2022), N. Wahi et al. (Eds.), ACSR 98, pp. 195–204. | ||||
Yücel, R and Özevin, O (2016). The Application Of Benford Analysis On Balance Sheet Items Of Companies Traded In Bist. Papers On Social Science 2016, pp. 83-97. TUR |