Benford Online Bibliography

Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91.

This work is cited by the following items of the Benford Online Bibliography:

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Abate, GT, de Brauw, A, Gibson, J, Hirvonen, K and Wolle, A (2020). Telescoping causes overstatement in recalled food consumption: Evidence from a survey experiment in Ethiopia. IFPRI Discussion Paper 1976. Washington, DC: International Food Policy Research Institute (IFPRI). DOI:10.2499/p15738coll2.134161.
Abdulazizov, H (2021). Real Unemployment Measurement in Azerbaijan. Baku Research Institute September 27.
Abrantes-Metz, RM and Bajari, P (2009). Screens for Conspiracies and Their Multiple Applications. Antitrust 24(1), pp. 66-71. ISSN/ISBN:2162-996X.
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.
Agyemang, EF, Nortey, ENN, Minkah, R and Asah-Asante, K (2023). The unfolding mystery of the numbers: First and second digits based comparative tests and its application to ghana’s elections. Model Assisted Statistics and Applications 18(2), pp. 183-192. DOI:10.3233/MAS-221418.
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-Bandawi, H and Deng, G (2018). Blind image quality assessment based on Benford's law. IET Image Processing 12(11), pp. 1983 – 1993. DOI:10.1049/iet-ipr.2018.5385 .
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.
Alipour, A and Alipour, S (2019). Application of Benford’s Law in Analyzing Geotechnical Data. Civil Engineering Infrastructures Journal 52(2), pp. 323 – 334. DOI:10.22059/ceij.2019.272005.1534.
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.
Aono, JY and Guan, L (2008). The Impact of Sarbanes-Oxley Act on Cosmetic Earnings Management. Research in Accounting Regulation, Vol. 20, pp. 205–215. ISSN/ISBN:1052-0457. DOI:10.1016/S1052-0457(07)00212-3.
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
Arshadi, L and Jahangir, AH (2014). Benford's law behavior of Internet traffic. Journal of Network and Computer Applications, Volume 40, April 2014, pp. 194–205. ISSN/ISBN:1084-8045. DOI:10.1016/j.jnca.2013.09.007.
Arslan, U, Calıyurt, KT and Kahyaoglu, SB (2024). Financial statement anomaly detection based on Benford law and Beneish model: Case of a public sector hospital. The EDP Audit, Control, and Security Newsletter 69, pp.69-87. DOI:10.1080/07366981.2024.2312018.
Ausloos, M, Castellano, R and Cerqueti, R (2016). Regularities and discrepancies of credit default swaps: a data science approach through Benford's law. Chaos, Solitons & Fractals 90, pp. 8-17. DOI:10.1016/j.chaos.2016.03.002.
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, Ficcadenti, V, Dhesi, G and Shakeel, M (2021). Benford’s laws tests on S&P500 daily closing values and the corresponding daily log-returns both point to huge non-conformity. Physica A: Statistical Mechanics and its Applications 574, pp. 125969. DOI:10.1016/j.physa.2021.125969.
Ausloos, M, Ficcadenti, V, Dhesi, G and Shakeel, M (2021). Benford's laws tests on S&P500 daily closing values and the corresponding daily log-returns both point to huge non-conformity. Preprint arXiv:2104.07962 [q-fin.ST]; last accessed April 30, 2021. To appear in: Physica A: Statistical Mechanics and its Applications, 574. DOI:10.1016/j.physa.2021.125969.
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.
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.
Azevedo, CdS, Gonçalves, RF, Gava, VL and Spinola, MdM (2021). A Benford’s Law based method for fraud detection using R Library. MethodsX 2021. DOI:10.1016/j.mex.2021.101575.
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.
Barjaktarović, L , Milojević, M and Terzić, I. (2014). Results of Applience of Benford’s Law on Serbian Companies. Proceedings of XIV International Symposium SymOrg, Zlatibor.
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.
Bauer, J and Gross, J (2011). Difficulties Detecting Fraud? The Use of Benford’s Law on Regression Tables. Journal of Economics and Statistics (Jahrbücher für Nationalökonomie und Statistik) 231(5-6), pp. 733-748.
Baumeister, J and Macedo, TG (2011). Von den Zufallszahlen und ihrem Gebrauch. Stand: 21, November 2011. GER
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.
Berger, A and Eshun, G (2014). Benford solutions of linear difference equations. Theory and Applications of Difference Equations and Discrete Dynamical Systems, Springer Proceedings in Mathematics & Statistics Volume 102, pp. 23-60. ISSN/ISBN:978-3-662-44139-8. DOI:10.1007/978-3-662-44140-4_2.
Berger, A and Hill, TP (2015). An Introduction to Benford's Law. Princeton University Press: Princeton, NJ. ISSN/ISBN:9780691163062.
Berger, A, Hill, TP and Morrison, KE (2008). Scale-Distortion Inequalities for Mantissas of Finite Data Sets. Journal of Theoretical Probability 21(1), pp. 97-117. ISSN/ISBN:0894-9840.
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.
Bhosale, S (2021). Identifying Bots on Twitter with Benford’s Law. Masters project, Dept. of Computer Science, San Jose State University.
Biau, D. (2015). The first-digit frequencies in data of turbulent flows. Physica A: Statistical Mechanics and its Applications Volume 440, pp. 147-154. DOI:10.1016/j.physa.2015.08.016.
Bohachevsky, IO, Johnson, ME and Stein, ML (2006). A derivation of Benford’s law. American Journal of Mathematical and Management Sciences, 26(3–4), pp. 355–370. ISSN/ISBN:0196-6324. DOI:10.1080/01966324.2006.10737678.
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
Bradley, JR and Farnsworth, DL (2009). What is Benford's Law?. Teaching Statistics 31(1), pp. 2-6. DOI:10.1111/j.1467-9639.2009.00347.x.
Bradley, JR and Farnsworth, DL (2009). Beispiele und Schüleraktivitäten zum BENFORD-Gesetz. Stochastik in der Schule (SiS) 29(3), pp. 28-32 . ISSN/ISBN:1614-0443. GER
Brähler, G, Bensmann, M and Emke, AL (2010). Der Einsatz mathematisch-statistischer Methoden in der digitalen Betriebsprüfung. Illmenauer Schriften zur Betriebswirtschaftslehre 4/2010. GER
Brähler, G, Bensmann, M and Jakobi, HR (2011). Das Benfordsche Gesetz und seine Anwendbarkeit bei der digitalen Prüfung von Fahrtenbüchern. Ilmenauer Schriften zur Betriebswirtschaftslehre 3/2011. ISSN/ISBN:978-3-940882-28-8. GER
Bredl, S, Storfinger, N and Menold, N (2011). A literature review of methods to detect fabricated survey data. Discussion Paper, No. 56, Justus-Liebig- Universität Gießen, Zentrum für Internationale Entwicklungs- und Umweltforschung (ZEU), Giessen. Also appears in: Interviewers’ deviations in surveys. Ed. by N. Menold, P. Winker, and R. Porst. Schriften zur empir.
Bredl, S, Winker, P and Kötschau, K (2012). A statistical approach to detect interviewer falsification of survey data. Survey Methodology, Vol. 38, No. 1, pp. 1-10.
Burns, BD (2009). Sensitivity to statistical regularities: People (largely) follow Benford’s law. pp 2872-2877 in: Proceedings of CogSci 2009, Amsterdam, The Netherlands.
Busta, B and Weinberg, R (1998). Using Benford’s law and neural networks as a review procedure. Managerial Auditing Journal 13(6), pp. 356-366. DOI:10.1108/02686909810222375.
Buyse, M, George, SL, Evans, S, Geller, NL, Edler, L and Hutton, J (1999). The Role of Biostatistics in the Prevention, Detection and Treatment of Fraud in Clinical Trials. Statistics in Medicine 18 (24), pp. 3435-3451. ISSN/ISBN:0277-6715. DOI:10.1002/(SICI)1097-0258(19991230)18:24<3435::AID-SIM365>3.0.CO;2-O.
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.
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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.
Campanelli, L (2022). On the Euclidean distance statistic of Benford’s law. Communications in Statistics - Theory and Methods, pp. 1-24. DOI:10.1080/03610926.2022.2082480}.
Campanelli, L (2022). Testing Benford's Law: from small to very large data sets. Spanish Journal of Statistics 4(1), pp. 41-54. DOI:10.37830/SJS.2022.1.03.
Campanelli, L (2022). Breaking Benford’s law: A statistical analysis of Covid-19 data using the Euclidean distance statistic. Preprint submitted to Statistics in Transition.
Campanelli, L (2022). Monkeypox Obeys the (Benford's) Law: A Dynamic Analysis of Daily Case Counts in the United States of America. Preprint submitted to Statistics in Tran- sition new series..
Campanelli, L (2022). Tuning up the Kolmogorov-Smirnov test for testing Benford’s law. Preprint on ResearchGate.
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Castañeda, G (2011). La ley de Benford y su aplicabilidad en el análisis forense de resultados electorales [Benford’s Law and its Applicability in the Forensic Analysis of Electoral Results]. Política y gobierno 18(2), pp. 297-329. SPA
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.
Cerqueti, R and Provenzano, D (2023). Benford's Law for economic data reliability: The case of tourism flows in Sicily. Chaos, Solitons & Fractals 173, p. 113635. DOI:10.1016/j.chaos.2023.113635.
Cerri, J (2018). A fish rots from the head down: how to use the leading digits of ecological data to detect their falsification. Preprint, bioRxiv p. 368951. DOI:10.1101/368951.
Chamberlain, A and Yanus, AB (2021). Evaluating Federated Voluntary Associations’ Membership Data: An Application of Benford's Law. Social Science Quarterly pp. 1– 12. DOI:10.1111/ssqu.13015.
Chi, D (2020). First Digit Phenomenon in Number Generation Under Uncertainty: Through the Lens of Benford’s Law. Master's thesis, School of Psychology, University of Sydney.
Chi, D and Burns, BD (2022). Why do People fit to Benford’s Law? – A Test of the Recognition Hypothesis. In: Proceedings of the 44th Annual Conference of the Cognitive Science Society, J. Culbertson, A. Perfors, H. Rabagliati & V. Ramenzoni (Eds.), pp. 3648-3654.
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Ciaponi, F and Mandanici, F (2014). Using Digital Frequencies To Detect Anomalies in Receivables and Payables: An Analysis of the Italian Universities. Journal of Economic and Social Development 2(1), pp. 86-108.
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Cole, MA, Maddison, DJ and Zhang, L (2020). Testing the emission reduction claims of CDM projects using the Benford's Law. Climatic Change 160 (3), pp. 407–426. DOI:10.1007/s10584-019-02593-5.
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da Silva, ASCD (2013). The application of Benford’s Law in detecting accounting fraud in the Financial Sector. Masters Thesis, Lisboa School of Economics & Management.
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Cross Reference Up

Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91.

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