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.
This work is cited by the following items of the Benford Online Bibliography:
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Amanda Bowman, A (2016). Contributions to the Testing of Benford's Law. Masters Thesis, McMaster University, Hamilton, Canada.
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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
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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 Unpublished Master's Dissertation, University of Molise.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.
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Nigrini, MJ (2017). Audit Sampling Using Benford's Law: A Review of the Literature With Some New Perspectives. Journal of Emerging Technologies in Accounting Vol. 14, No. 2,
pp. 29–46. DOI:10.2308/jeta-51783.
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Nigrini, MJ (2018). Round numbers: A fingerprint of fraud. Journal of Accountancy, May 1.
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Nigrini, MJ (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal 34(5), pp. 606--626. DOI:10.1108/MAJ-11-2017-1717.
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Parnes, D (2022). Banks’ Off-Balance Sheet Manipulations. Quarterly Review of Economics and Finance 86, pp. 314-331. DOI:10.1016/j.qref.2022.07.011.
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Qu, H, Steinberg, R and Burger, R (2020). Abiding by the Law? Using Benford's Law to Examine the Accuracy of Nonprofit Financial Reports. Nonprofit and Voluntary Sector Quarterly 49(3), pp. 548-570. DOI:10.1177/0899764019881510.
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