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Costa, JI, Travassos, SK and dos Santos, J (2013). Application of Newcomb-Benford Law in accounting audit: A bibliometric analysis in the period from 1988 to 2011. 10th International Conference on Information Systems and Technology Management - CONTECSI June, 12 to 14, 2013 - São Paulo, Brazil, pp. 16-30. POR

This work cites the following items of the Benford Online Bibliography:

Albrecht, CC (2008). Fraud and forensic accounting in a digital environment. White Paper for The Institute for Fraud Prevention, Brigham Young University. View Complete Reference Online information Works that this work references Works that reference this work
Armstrong, JS (2001). Extrapolation for time-series and cross-sectional data. . In: Principles of Forecasting: a Handbook for Researchers and Practitioners, Kluwer Academic Publishers. View Complete Reference Online information Works that this work references Works that reference this work
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Berton, L (1995). He’s Got Their Number: Scholar Uses Math to Foil Financial Fraud. The Wall Street Journal, p. B1, July 10. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Bhattacharya, S (2002). From Kautilya to Benford – Trends in Forensic and Investigative Accounting. Bond Business School Publications. Paper 60. View Complete Reference Online information Works that this work references Works that reference this work
Bhattacharya, S, Kumar, K and Smarandache, F (2005). Conditional probability of actually detecting a financial fraud – a neutrosophic extension to Benford’s law. International Journal of Applied Mathematics 17(1), pp. 7-14. 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
Busta, B and Sundheim, R (1992). Tax return numbers tend to obey Benford's law. Center for Business Research Working Paper No. W93-106-94, St. Cloud State University, Minnesota. View Complete Reference Online information Works that this work references Works that reference this work
Busta, B and Sundheim, R (1992). Detecting manipulated tax returns with the use of Benford's Law. Center for Business Research Working Paper W95-106-94, St. Cloud State University, Minnesota. View Complete Reference Online information Works that this work references Works that reference this work
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, dos Santos, J and Travassos, S (2012). An Analysis of Federal Entities’ Compliance with Public Spending: Applying the Newcomb-Benford Law to the 1st and 2nd Digits of Spending in Two Brazilian States*. R. Cont. Fin. – USP, São Paulo, v. 23, n. 60, pp. 187-198. View Complete Reference Online information Works that this work references Works that reference this work
Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), pp. 31-50. ISSN/ISBN:0165-4101. DOI:10.1016/S0165-4101(02)00096-4. View Complete Reference Online information Works that this work references Works that reference this work
Diekmann, A (2007). Not the First Digit! Using Benford's Law to Detect Fraudulent Scientific Data. Journal of Applied Statistics 34(3), pp. 321-329. ISSN/ISBN:0266-4763. DOI:10.1080/02664760601004940. 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
dos Santos, J, Diniz, JA and Corrar, LJ (2005). The focus is the sampling theory in the fields of traditional accounting audit and digital audit: testing the Newcomb-Benford Law for the first digit of in public accounts. Brazilian Business Review 2(1), pp. 69-86. View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Diniz, JA and Ribeiro Filho, JF (2003). A Lei de Newcomb- Benford: uma aplicação para determinar o DNA-equivalente das despesas no setor público. Proceedings of 3rd Congresso usp de controladoria e contrabilidade congresso, Brazil. POR View Complete Reference Online information Works that this work references Works that reference this work
dos Santos, J, Filho, JFR, Lagioia, U, Filho, BFA and Araújo, IJCD (2009). Applications of the Newcomb-Benford law in the tax audit of the service tax (ISS). Revista Contabilidade & Finanças 20(49), pp. 63-78. DOI:10.1590/S1519-70772009000100006. POR View Complete Reference Online information Works that this work references Works that reference this work
Durtschi, C, Hillison, W and Pacini, C (2004). The effective use of Benford’s law to assist in detecting fraud in accounting data. Journal of Forensic Accounting 1524-5586/Vol. V, pp. 17-34. View Complete Reference Online information Works that this work references Works that reference this work
Geyer, CL and Williamson, PP (2004). Detecting Fraud in Data Sets Using Benford's Law. Communications in Statistics: Simulation and Computation 33(1), pp. 229-246. ISSN/ISBN:0361-0918. DOI:10.1081/SAC-120028442. View Complete Reference Online information Works that this work references Works that reference this work
Huxley, SJ (1999). Why Benford's Law works and How to do digit analysis on spreadsheets. Presented at the 1999 International Conference of the Decision Sciences Institute. View Complete Reference No online information available Works that this work references Works that reference this work
Johnson, GG (2005). Financial Sleuthing Using Benford's Law to Analyze Quarterly Data with Various Industry Profiles. Journal of Forensic Accounting 6(2), pp. 293-316. View Complete Reference Online information Works that this work references Works that reference this work
Krakar, Z and Žgela, M (2009). Application of Benford's Law in information systems auditing. Journal of Information and Organizational Sciences, 33(1), pp. 39-51. View Complete Reference No online information available Works that this work references Works that reference this work
Kumar, K and Bhattacharya, S (2003). Benford’s law and its application in financial fraud detection. Advances in Financial Planning and Forecasting 11, pp. 57-70. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Lagioia, UCT, de Araújo, IJC, de Figueiredo Alves Filho, B, Barros, MAB and de Almeida Santos, SGO (2011). Aplicabilidade da Lei de Newcomb-Benford nas fiscalizações do Imposto sobre Serviços. Revista de Contabilidade e Finanças –USP, São Paulo, 22 (56) pp. 203-224. ISSN/ISBN: 1519-7077. POR View Complete Reference Online information Works that this work references Works that reference this work
Lindsay, DH, Foote, PS, Campbell, A and Reilly, DP (2004). Detecting fraud in the data using automatic intervention detection. Fraud Magazine. A Publication of the Association of Certified Fraud Examiners, January/February 2004. View Complete Reference Online information Works that this work references Works that reference this work
Moore, GB and Benjamin, CO (2004). Using Benford's Law for fraud detection. Internal Auditing 19(1), pp. 4-9. View Complete Reference No online information available Works that this work references Works that reference this work
Nigrini, MJ (1993). Can Benford's law be used in forensic accounting?. The Balance Sheet (June), pp. 7-8. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nigrini, MJ (2000). Digital Analysis Using Benford's Law: Tests and Statistics for Auditors. Global Audit Publications: Vancouver, Canada. DOI:10.1201/1079/43266.28.9.20010301/30389.4. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode. Review of Accounting and Finance 4, pp. 92-110. DOI:10.1108/eb043420. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using Second-Order Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), pp. 305-324. DOI:10.2308/aud.2009.28.2.305 . View Complete Reference Online information Works that this work references Works that reference this work
Niskanen, J and Keloharju, M (2000). Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms. European Accounting Review 9(3), pp. 443-452. DOI:10.1080/09638180020017159. View Complete Reference Online information Works that this work references Works that reference this work
Posch, PN (2004). Ziffernanalyse in der Fälschungsaufspürung. Benford’s Gesetz und Steuererklärungen in Theorie und Praxis. Unpublished manuscript; link no longer available. GER View Complete Reference No online information available 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
Reed, R and Pence, D (2005). Detecting Fraud in Financial Statements: The Use of Digital Analysis as an Analytical Review Procedure. Journal of Forensic Accounting 6, pp. 135-146. View Complete Reference No online information available Works that this work references Works that reference this work
Rejesus, RM, Little, BB and Jamarillo, M (2006). Is there Manipulation of Self-Reported Yield Data in Crop Insurance? An Application of Benford’s Law. Journal of Forensic Accounting 7(2), pp. 495-512. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Saville, A (2006). Using Benford's law to detect data error and fraud: an examination of companies listed on the Johannesburg Stock Exchange. South African Journal of Economic and Management Sciences 9(3), 341-354. ISSN/ISBN:1015-8812. View Complete Reference Online information Works that this work references Works that reference this work
Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826. View Complete Reference Online information Works that this work references Works that reference this work