Johnson, GC (2009). Using Benford’s Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, Vol. 1 Issue 2, pp. 3965.
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Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321327.





Dalal, C (2000). Fraud Detection using Benford's Law. Bombay Chartered Accountant's Society (bcasonline.org)  Last retrieved 10 September 2014.





Johnson, GG (2005). Financial Sleuthing Using Benford's Law to Analyze Quarterly Data with Various Industry Profiles. Journal of Forensic Accounting 6(2), pp. 293316.





Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 7291.





Nigrini, MJ (1999). Adding value with digital analysis. The Internal Auditor 56(1), pp. 2123.





Nigrini, MJ and Mittermaier, LJ (1997). The use of Benford's Law as an aid in analytical procedures. Auditing  A Journal of Practice & Theory 16(2), 5267. ISSN/ISBN:02780380.





Stanek, S (2000). Applying Benford's Law to internal audit. KnowledgeSpace.com, 14 August.




