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Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237.

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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. View Complete Reference No online information available Works that this work references Works that reference this work
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 . View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Beber, B and Scacco, A (2012). What the Numbers Say: A Digit-Based Test for Election Fraud. Political Analysis 20 (2), pp. 211-234. DOI:10.1093/pan/mps003. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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 View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Carreira, P and da Silva, CG (2016). Assessing the omission of records from a data set using Benford’s law. Journal of Financial Crime 23(4), pp. 798-805. DOI:10.1108/JFC-10-2015-0060. View Complete Reference Online information Works that this work references Works that 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, da Silva, WB, Travassos, SK and dos Santos, J (2013). Análise de Conformidade da Lei de Newcomb-Benford no Ambiente de Auditoria Contínua: Uma Proposta de Identificação de Desvios no Tempo. In Proceedings of Anais do 37o Encontro Nacional da Associação Nacional de Pós-Graduação e Pesquisa em Administração, Rio de Janeiro, RJ, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2011). Selecting Audit Targets Using Benford’s Law. Technical Report No. 8, Institute for Systems Engineering and Computers at Coimbra . ISSN/ISBN:645-2631. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2013). Selecting Audit Samples Using Benford's Law. AUDITING: A Journal of Practice & Theory Vol. 32, No. 2, pp. 53-65. DOI:10.2308/ajpt-50340. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, WB, Travassos, SKM and Costa, JIF (2017). Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time. Revista Contabilidade & Finanças 28(73), pp. 11–26. DOI:10.1590/1808-057x201702690 . View Complete Reference Online information Works that this work references Works that reference this work
Diniz, JA, Corrar, LJ and Slomski, V (2010). Análise digital: uma abordagem cognitiva na detecção de não conformidade em prestações de contas municipais. Anais do Congresso Controladoria e Contabilidade USP, São Paulo, SP, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
El Mouaaouy, F and Riepe, J (2018). Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement. German Economic Review 19, pp. 309-329. DOI:10.1111/geer.12129. View Complete Reference Online information Works that this work references Works that reference this work
Farbaniec, M, Grabiński, T, Zabłocki, B and Zając, W (2011). Application of the first digit law in credibility evaluation of the financial accounting data based on particular cases. Presentation for 10th International Congress on Internal Control, Internal Audit, Fraud and Anti-Corruption Issues, Kraków, September 14-16, 2011. View Complete Reference No online information available 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
Freidank, C-C and Kusch, A (2008). Das Benfordsche Gesetz als Instrument zur Aufdeckung von Unregelmäßigkeiten im Rahmen der Jahresabschlussprüfung. Wirtschaftswissenschaftliches Studium, Vol. 37, No. 2, pp. 100-102. ISSN/ISBN:0340-1650. GER View Complete Reference Online information Works that this work references Works that reference this work
Grabiński, T, Farbaniec, M, Zabłocki, B and Zając,W  (2012). Application of the First Digit Law in Credibility Evaluation of the Financial-Accounting Data Based on Particular Cases. Auditor Journal for Theory and Practice, Revisor, Godina XV - br. 59 - septembar. ISSN/ISBN:1450-7005. View Complete Reference No online information available Works that this work references No Bibliography works 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
Hindls, R and Hronová, S (2015). Benford’s Law and Possibilities for Its Use in Governmental Statistics. Statistika 95( 2), pp. 54-64. View Complete Reference Online information Works that this work references Works that reference this work
Horton, J, Kumar, DK and Wood, A (2020). Detecting academic fraud using Benford law: The case of Professor James Hunton. Research Policy 49(8), 104084 . DOI:10.1016/j.respol.2020.104084. View Complete Reference Online information Works that this work references Works that reference this work
Joenssen, DW (2013). Two digit testing for Benford's Law. Proceedings of the ISI World Statistics Congress, 59th Session in Hong Kong. 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
Kuruppu, N (2019). The Application of Benford’s Law in Fraud Detection: A Systematic Methodology. International Business Research, Canadian Center of Science and Education 12(10), pp. 1-10. DOI:10.5539/ibr.v12n10p1. View Complete Reference Online information Works that this work references Works that reference this work
Kuruppu, N (2020). Uncovering Financial Shenanigans: Benford’s Law as a Computer Assisted Analytical Procedure. International Journal of Business and Management 15(7), pp. 37-47. DOI:10.5539/ijbm.v15n7p37. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Martínez-Sánchez, F (2021). Tracking The Price of Almonds in Spain. Journal of Competition Law & Economics, nhab002. DOI:10.1093/joclec/nhab002. View Complete Reference Online information Works that this work references Works that reference this work
Milojević, M, Terzić, I and Marjanović, V (2014). Application of Benford's Law in Detecting Anomalies in Financial Statements - The Case of Large Companies in Serbia . Sinteza 2014 - Impact of the Internet on Business Activities in Serbia and Worldwide, Belgrade, Singidunum University, Serbia, pp. 564-570. DOI:10.15308/sinteza-2014-564-570. SRP 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
Nunes, A, Inácio, H and Marques, RP (2019). A Lei de Benford e a deteção de fraude em auditoria nas empresas Portuguesas [Benford’s Law and fraud detection in Portuguese enterprises]. Proceedings of Iberian Conference on Information Systems and Technologies, CISTI . DOI:10.23919/CISTI.2019.8760922. POR View Complete Reference Online information Works that this work references Works that reference this work
Nunes, A, Inácio, H and Marques, RPF (2020). Benford’s Law for Fraud Detection: A Case Study of Portuguese Companies. Chapter 9 in Challenges and Opportunities of Corporate Governance Transformation in the Digital Era, Maria Igorevna Nikishova (ed.), IGI Global. ISSN/ISBN:9781799820116. DOI:10.4018/978-1-7998-2011-6.ch009. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Overhoff, G (2011). The Impact and Reality of Fraud Auditing - Benford's Law: Why and How To Use It. Course for 22nd Annual ACFE Fraud Conference and Exhibition. View Complete Reference Online information Works that this work references Works that reference this work
Plaček, M (2012). Benfordův zákon, fakta a mýty [Benford´s law, facts and myths]. New Trends 2012 - Proceedings of 7th international scientific conference. Private College of Economics Studies Znojmo, pp. 193-199. CZE View Complete Reference Online information Works that this work references Works that reference this work
Plaček, M (2014). Aplikace Benfordova zákona na vládní makroekonomická data: případ obchodní bilance. Trendy ekonomiky a managementu VIII, č. 19, pp. 45-51. ISSN/ISBN:1802-8527. CZE View Complete Reference Online information Works that this work references No Bibliography works reference this work
Plaček, M (2014). Applying Benford’s law by testing the government macroeconomics data. Acta academica karviniensia 14(3), pp. 148-160. DOI:10.25142/aak.2014.056. View Complete Reference Online information Works that this work references Works that reference this work
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), pp. 243-255. DOI:10.1111/j.1468-0475.2011.00542.x. View Complete Reference Online information Works that this work references Works that reference this work
Rauch, B, Göttsche, M, Brähler, G, Geidel, FA and Pietras, T (2014). Assessing the Accountability Reports of Political Parties in Germany using Benford's Law. Betriebswirtschaftliche Forschung und Praxis 66(2). View Complete Reference No online information available Works that this work references No Bibliography works reference this work
Rauch, B, Göttsche, M and Langenegger, S (2014). Detecting Problems in Military Expenditure Data Using Digital Analysis. Defence and Peace Economics 25(2), pp. 97-111. DOI:10.1080/10242694.2013.763438. View Complete Reference Online information Works that this work references Works that reference this work
Sadaf, R (2016). Benford’s Law in the Case of Hungarian Whole-Sale Trade Sector. SEA – Practical Application of Science 12, pp. 561-566. View Complete Reference Online information Works that this work references Works that reference this work
Slijepčević, S and Blašković, B (2014). Statistical detection of fraud in the reporting of Croatian public companies. Financial Theory and Practice, 38(1), pp. 81-96. DOI:10.3326/fintp.38.1.4. View Complete Reference Online information Works that this work references Works that reference this work
Ullman, R and Watrin, C (2017). Detecting Target-Driven Earnings Management Based on the Distribution of Digits. Journal of Business Finance & Accounting 44 (1-2), pp. 63-93. DOI:10.1111/jbfa.12223. View Complete Reference Online information Works that this work references Works that reference this work
Vovor-Dassu, KC (2021). Tests d'adéquation à la loi de Newcomb-Benford comme outils de détection de fraudes. PhD Thesis L’Universite de Montpellier. DOI:10.13140/RG.2.2.12559.25764. FRE View Complete Reference Online information Works that this work references No Bibliography works reference this work
Winter, C, Schneider, M and Yannikos, Y (2011). Detecting Fraud Using Modified Benford Analysis. Advances in Digital Forensics VII, 7th IFIP WG 11.9 International Conference on Digital Forensics, Orlando, FL, USA, January 31 – February 2, 2011, Revised Selected Papers. Gilbert Peterson and Sujeet Shenoi (Editors). IFIP Advances in Information and Co. ISSN/ISBN:1868-4238. DOI:10.1007/978-3-642-24212-0_10. View Complete Reference Online information Works that this work references Works that reference this work
Winter, C, Schneider, M and Yannikos, Y (2012). Model-Based Digit Analysis for Fraud Detection overcomes Limitations of Benford Analysis. Availability, Reliability and Security (ARES 2012), Seventh International Conference, August 20–24, 2012, Prague, Czech Republic. IEEE CS volume E4775, pages 255–261. IEEE Computer Society. ISSN/ISBN:978-1-4673-2244-7 . DOI:10.1109/ARES.2012.37. View Complete Reference Online information Works that this work references Works that reference this work
Zhang, F and Wang, Z (2023). Exploring the Law of Numbers: Evidence from China's Real Estate. Preprint arXiv:2309.05221 [cs.CL]; last accessed September 21, 2023. View Complete Reference Online information Works that this work references No Bibliography works reference this work