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Skousen, CJ, Guan, L and Wetzel, TS (2004). Anomalies and unusual patterns in reported earnings: Japanese managers round earnings. Journal of International Financial Management & Accounting 15(3), 212-234.

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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. View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Archambault, JJ and Archambault, ME (2011). Earnings management among firms during the pre-SEC era: a Benford’s law analysis. The Accounting Historians Journal Vol. 38, No. 2 (December 2011), pp. 145-170 . ISSN/ISBN:0148-4184. View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI (2012). Desenvolvimento de metodologias contabilométricas aplicadas a auditoria contábil digital: uma proposta de análise da lei de Newcomb-Benford para os Tribunais de Contas. Thesis, Universidade Federal de Pernambuco, Recife, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Debreceny, RS and Gray, GL (2010). Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems, Vol. 11, No. 3, pp. 157–181. DOI:10.1016/j.accinf.2010.08.001. View Complete Reference Online information Works that this work references Works that reference this work
Fonseca, PMT da (2016). Digit analysis using Benford's Law: A Bayesian approach. Masters Thesis, ISEG - Instituto Superior de Economia e Gestão, Lisbon School of Economics & Management, Portugal. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Galati, L (2023). The political role of local government corporate ownership: An interdisciplinary outlook based on Benford’s law. In Proceedings of the International Online Conference on Corporate Governance: An Interdisciplinary Outlook, E. Karger & A. Kostyuk (Eds.), pp. 108–114. DOI:10.22495/cgaiop21. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law . The Journal of Applied Business Research 30 (5), pp.1485-1492. View Complete Reference Online information Works that this work references Works that reference this work
Grammatikos, T and Papanikolaou, NI (2016). Applying Benford’s Law to Detect Accounting Data Manipulation in the Banking Industry. Luxembourg School of Finance Working Paper Series 11. DOI:10.2139/ssrn.2352775. View Complete Reference Online information Works that this work references Works that reference this work
Grammatikos, T and Papanikolaou, NI (2021). Applying Benford’s law to detect accounting data manipulation in the banking industry. Journal of Financial Services Research 59, pp. 115-142. DOI:10.1007/s10693-020-00334-9. View Complete Reference Online information Works that this work references Works that reference this work
Guan, L, He, D and Yang, D (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal 21(6), pp. 569-581. DOI:10.1108/02686900610674861. View Complete Reference Online information Works that this work references Works that reference this work
Guan, L, Lin, F and Fang, W (2008). Goal-Oriented Earnings Management: Evidence from Taiwanese Firms. Emerging Markets Finance and Trade 44(4), pp. 19-32. DOI:10.2753/REE1540-496X440402. View Complete Reference Online information Works that this work references Works that reference this work
Guan, L, Skousen, CJ and Wetzel, TS (2005). Unusual Patterns in Reported Earnings: Additional Evidence. Journal of Forensic Accounting 6(2), pp. 317-332. View Complete Reference No online information available Works that this work references Works that reference this work
Harb, E, Nasrallah, N, El Khoury, R and Hussainey, K (2022). Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon. Working Papers of LaRGE Research Center 2022-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg. View Complete Reference Online information Works that this work references Works that reference this work
Hartmann, S and Brinkert, D (2018). Aufdeckung von Versicherungsbetrug bei Kfz-Schäden mit Hilfe des Benford-Tests [Detecting insurance fraud for vehicle damage using the Benford test]. Zeitschrift für die gesamte Versicherungswissenschaft 107(4), pp. 41-59. DOI:10.1007/s12297-017-0396-8. GER View Complete Reference Online information Works that this work references Works that reference this work
Henselmann, K, Ditter, D and Scherr, E (2014). Irregularities in Accounting Numbers and Earnings Management - A Novel Approach Based on SEC XBRL Filings . 22nd Annual Research Workshop on Strategic and Emerging Technologies in Accounting, Auditing, and Tax, AAA Annual Meeting 2013, Anaheim, USA. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Henselmann, K, Ditter, D and Scherr, E (2015). Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting 12 (1), pp. 117–151. DOI:10.2308/jeta-51247. View Complete Reference Online information Works that this work references Works that reference this work
Henselmann, K, Scherr, E and Ditter, D (2013). Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings. Working Papers in Accounting Valuation Auditing, No. 2012-1 [rev.]. View Complete Reference Online information Works that this work references Works that reference this work
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Huang, SM, Yen, DC, Yang, LW and Hua, JS (2008). An investigation of Zipf's Law for fraud detection. Decision Support Systems 46(1), pp. 70-83. DOI:10.1016/j.dss.2008.05.003. View Complete Reference Online information Works that this work references Works that reference this work
Istrate, C (2019). Detecting earnings management using Benford’s Law: the case of Romanian listed companies. Journal of Accounting and Management Information Systems 18(2), pp. 198-223. DOI:10.24818/jamis.2019.02003. View Complete Reference Online information Works that this work references Works that reference this work
Joenssen, DW (2014). Testing for Benford's Law: A Monte Carlo Comparison of Methods. Preprint available at SSRN: https://ssrn.com/abstract=2545243; last accessed Mar 24, 2019 . DOI:10.2139/ssrn.2545243. View Complete Reference Online information Works that this work references Works that reference this work
Jordan, CE and Clark, SJ (2022). Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?. The Journal of Applied Business and Economics24(4), pp. 10-21. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kim, H (2019). Financial Statements Errors in Japanese Firms : Using a Benfordʼs Law. The Journal of Tokyo Keizai University: Business 302, pp. 19-42. JPN View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lacina, M, Lee, BB and Kim, DW (2018). Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management. Journal of International Accounting, Auditing & Taxation 30, pp. 2–17. DOI:10.1016/j.intaccaudtax.2017.12.002. View Complete Reference Online information Works that this work references Works that reference this work
Lebert, S, Mohrmann, U and Stefani, U (2019). Rounding Up Performance Measures in German Firms: Earnings Cosmetics or Earnings Management on a Larger Scale? . Available at SSRN: https://ssrn.com/abstract=2882741 . DOI:10.2139/ssrn.2882741. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lebert, S, Mohrmann, U and Stefani, U (2021). Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?. Journal of Business Finance & Accounting 48(3-4), pp. 564-586. DOI:10.1111/jbfa.12494. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Guan, L and Fang, W (2011). Heaping In Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms. Emerging Markets Finance & Trade / January–February 2011, Vol. 47, No. 2, pp. 62–73. ISSN/ISBN:1540-496X. DOI:10.2753/REE1540-496X470205. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Lin, L-J, Yeh, C-C and Wang-T-S (2018). Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford's law. The Quarterly Review of Economics and Finance 68, pp. 158-170. DOI:10.1016/j.qref.2017.09.005. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Wu, CM, Fang, TY and Wun, JC (2014). The relations among accounting conservatism, institutional investors and earnings manipulation. Economic Modelling, 37, pp. 164-174. DOI:10.1016/j.econmod.2013.10.020. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F and Wu, S-F (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic Modelling, Vol. 36, pp. 466–473. DOI:10.1016/j.econmod.2013.10.002. View Complete Reference Online information Works that this work references Works that reference this work
Mocnik, F-J (2021). Benford's law and geographical information - the example of OpenStreetMap. International Journal of Geographical Information Science 35, pp. 1746-1772. DOI:10.1080/13658816.2020.1829627. View Complete Reference Online information Works that this work references Works that reference this work
Möller, M (2009). Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach. E-print available at: http://ssrn.com/abstract=1529307; last accessed June 23, 2014. DOI:10.2139/ssrn.1529307. View Complete Reference Online information Works that this work references Works that reference this work
Montaño, VS, Utida, S and Remolar, A (2017). Forensic Analytics of Financial Report in Philippines Property Sector. The Benford's Law Application. Munich Germany: Grin Verlag. ISSN/ISBN:9783668543904. View Complete Reference Online information Works that this work references Works that reference this work
Mucko, P and Adamczyk, A (2023). Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction. PLoS ONE 18(1), e0280384. ISSN/ISBN:1932-6203. DOI:10.1371/journal.pone.0280384. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Othman, R, Ameer, R and Laswad, F (2019). Forensic Auditing Tools in Detecting Financial Statements' Irregularities: Benford's Law and Beneish Model in the Case of Toshiba. In: R. Marques, C. Santos, & H. Inácio (Eds.), Organizational Auditing and Assurance in the Digital Age, Hershey, PA: IGI Global, Chapter 13, pp. 256-275. DOI:10.4018/978-1-5225-7356-2.ch013. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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