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Dlugosz, S and Müller-Funk, U (2012). Ziffernanalyse zur Betrugserkennung in Finanzverwaltungen – Prüfung von Kassenbelegen [Digit analysis for fraud detection in financial administrations – examination of cash register receipts]. Arbeitsberichte des Instituts für Wirtschaftsinformatik, Nr. 133. GER

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


Albrecht, CC, Albrecht, WS and Dunn, JG (2000). Conducting a Pro-Active Fraud Audit: A Case Study. The Journal of Forensic Accounting II: pp. 203-218. ISSN/ISBN:1524-5586. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Albrecht, WS and Albrecht, CC (2002). Root out financial deception. Journal of Accountancy 193(4), pp. 30-34. ISSN/ISBN:0021-8448. View Complete Reference Online information Works that this work references Works that reference this work
Allaart, PC (1997). An invariant-sum characterization of Benford's law. Journal of Applied Probability 34(1), pp. 288-291. View Complete Reference Online information Works that this work references Works that reference this work
Amershi, AH and Feroz, EH (2000). The occurrence of Fibanocci numbers in time series of financial accounting ratios: Anomalies or indicators of firm survival, bankruptcy and fraud? An exploratory study. Managerial Finance 26(11), pp. 5-20. DOI:10.1108/03074350010766954. 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
Boyle, J (1994). An Application of Fourier Series to the Most Significant Digit Problem. American Mathematical Monthly 101(9), pp. 879-886. ISSN/ISBN:0002-9890. DOI:10.2307/2975136. 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
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. 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
Christian, CW and Gupta, S (1993). New evidence on "Secondary Evasion". The Journal of the American Taxation Association 15(1), pp. 72-93. View Complete Reference Online information Works that this work references Works that reference this work
Cleary, R and Thibodeau, JC (2005). Applying Digital Analysis Using Benford‘s Law to Detect Fraud: The Dangers of Type I Errors. Auditing - A Journal of Practice & Theory 24(1), pp. 77-81. ISSN/ISBN:0278-0380. DOI:10.2308/aud.2005.24.1.77. View Complete Reference Online information Works that this work references Works that reference this work
De Ceuster, MJK, Dhaene, G and Schatteman, T (1998). On the hypothesis of psychological barriers in stock markets and Benford’s law. Journal of Empirical Finance 5(3), pp. 263-279. DOI:10.1016/S0927-5398(97)00024-8. View Complete Reference Online information Works that this work references Works that reference this work
Diaconis, P (1977). The Distribution of Leading Digits and Uniform Distribution Mod 1. Annals of Probability 5(1), pp. 72-81. ISSN/ISBN:0091-1798. 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
Dlugosz, S (2004). Digitalanalyse als Ansatz zur Betrugserkennung in Finanzdaten. Diploma thesis, Westfälische Wilhelms-Universität Münster, Germany. GER View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Dlugosz, S and Müller-Funk, U (2009). The value of the last digit: statistical fraud detection with digit analysis. Advances in Data Analysis and Classification 3, pp. 281-290. DOI:10.1007/s11634-009-0048-5. View Complete Reference Online information Works that this work references Works that reference this work
Doucouliagos, C (2004). Number preference in Australian stocks. Applied Financial Economics 14(1), pp. 43-54. DOI:10.1080/0960310042000164211. View Complete Reference Online information Works that this work references Works that reference this work
Dümbgen, L and Leuenberger, C (2008). Explicit Bounds for the Approximation Error in Benford’s Law. Electronic Communications in Probability 13, pp. 99-112. ISSN/ISBN:1083-589X. DOI:10.1214/ECP.v13-1358. 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
Engel, HA and Leuenberger, C (2003). Benford's law for exponential random variables. Statistics & Probability Letters 63, pp. 361-365. ISSN/ISBN:0167-7152. View Complete Reference Online information Works that this work references Works that reference this work
Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), pp. 675-690. DOI:10.2308/iace.1999.14.4.675. View Complete Reference Online information Works that this work references Works that reference this work
Flehinger, BJ (1966). On the Probability that a Random Integer has Initial Digit A. American Mathematical Monthly 73(10), pp. 1056-1061. ISSN/ISBN:0002-9890. DOI:10.2307/2314636. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1988). Random-Number Guessing and the First Digit Phenomenon. Psychological Reports 62(3), pp. 967-971. ISSN/ISBN:0033-2941. DOI:10.2466/pr0.1988.62.3.967. View Complete Reference No online information available Works that this work references Works that reference this work
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1995). Base-Invariance Implies Benford's Law. Proceedings of the American Mathematical Society 123(3), pp. 887-895. ISSN/ISBN:0002-9939. DOI:10.2307/2160815. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP and Schürger, K (2005). Regularity of digits and significant digits of random variables. Journal of Stochastic Processes and their Applications 115(10), pp. 1723-1743. ISSN/ISBN:0304-4149. DOI:10.1016/j.spa.2005.05.003. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2003). A generalized Benford law and its application. Advances and Applications in Statistics 3(3), pp. 217-228. View Complete Reference Online information Works that this work references Works that reference this work
Knuth, DE (1997). The Art of Computer Programming. pp. 253-264, vol. 2, 3rd ed, Addison-Wesley, Reading, MA. 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
Leemis, LM, Schmeiser, BW and Evans, DL (2000). Survival Distributions Satisfying Benford's Law. American Statistician 54(4), pp. 236-241. ISSN/ISBN:0003-1305. DOI:10.2307/2685773. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Nigrini, MJ (2006). Order Statistics and Shifted Almost Benford Behavior. Posted on Math Arxiv, January 13, 2006. View Complete Reference Online information Works that this work references Works that reference this work
Mochty, L (2002). Die Aufdeckung von Manipulationen im Rechnungswesen - Was leistet das Benford's Law?. Die Wirtschaftsprüfung 14, pp. 725-736. GER View Complete Reference Online information Works that this work references Works that reference this work
Mosimann, JE, Wiseman CV and Edelman RE (1995). Data fabrication: Can people generate random digits?. Accountability in Research: Policies and Quality Assurance 4(1), pp. 31-55. DOI:10.1080/08989629508573866. View Complete Reference Online information Works that this work references Works that reference this work
Müller-Funk, U and Dlugosz, S (2008). Benford-Analyse: Einfachheit oder Schlichtheit?. In: Einfachheit in Wirtschaftsinformatik und Controlling, Eds. J. vom Brocke and J. Becker, Verlag Franz Vahlen, München. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Newcomb, S (1881). Note on the frequency of use of the different digits in natural numbers. American Journal of Mathematics 4(1), pp. 39-40. ISSN/ISBN:0002-9327. DOI:10.2307/2369148. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2000). Continuous Auditing. Online e-print; last accessed September 28, 2015. View Complete Reference Online information Works that this work references Works that reference this work
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), 52-67. ISSN/ISBN:0278-0380. 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
Posch, PN (2008). A Survey on Sequences and Distribution Functions satisfying the First-Digit-Law. Journal of Statistics & Management Systems 11(1), pp. 1-19. DOI:10.1080/09720510.2008.10701294. View Complete Reference Online information Works that this work references Works that reference this work
Quick, R and Wolz, M (2003). Benford's Law in deutschen Rechnungslegungsdaten. Betriebswirtschaftliche Forschung und Praxis 55(2), pp. 208-224. ISSN/ISBN:0340-5370. GER View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), pp. 521-538. ISSN/ISBN:0002-9890. DOI:10.2307/2319349. View Complete Reference Online information Works that this work references Works that reference this work
Rodriguez, RJ (2004). First Significant Digit Patterns from Mixtures of Uniform Distributions. American Statistician 58(1), pp. 64-71. ISSN/ISBN:0003-1305. DOI:10.1198/0003130042782. View Complete Reference Online information Works that this work references Works that reference this work
Rodriguez, RJ (2004). Reducing False Alarms in the Detection of Human Influence on Data. Journal of Accounting, Auditing & Finance 19(2), pp. 141-158. DOI:10.1177/0148558X0401900202. View Complete Reference Online information Works that this work references Works that reference this work
Rose, AM and Rose, JM (2003). Turn Excel into a financial sleuth: an easy-to-use digital analysis tool can red-flag irregularities. Journal of Accountancy 196(2), pp. 58-60. View Complete Reference Online information Works that this work references Works that reference this work
Schäfer, C, Schräpler, J-P, Müller, KR and Wagner GG (2004). Automatic Identification of Faked and Fraudulent Interviews in Surveys by Two Different Methods. Discussion paper 441, DIW Berlin (German Institute for Economic Research). ISSN/ISBN:1619-4535. View Complete Reference Online information Works that this work references Works that reference this work
Schatte, P (1988). On mantissa distributions in computing and Benford’s law. Journal of Information Processing and Cybernetics EIK 24(9), 443-455. ISSN/ISBN:0863-0593. View Complete Reference Online information Works that this work references Works that reference this work
Scott, PD and Fasli, M (2001). Benford’s law: an empirical investigation and a novel explanation. CSM Technical Report 349, Department of Computer Science, University of Essex, UK. View Complete Reference Online information Works that this work references Works that reference this work
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. DOI:10.1111/j.1467-646X.2004.00108.x. View Complete Reference Online information Works that this work references Works that reference this work
Stigler, GJ (1945). The distribution of leading digits in statistical tables. University of Chicago, Regenstein Library, Special Collections, George J. Stigler Archives. View Complete Reference No online information available No Bibliography works referenced by this work. 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
Tödter, K-H (2009). Benford's Law as an Indicator of Fraud in Economics. German Economic Review 10(3), 339-351. DOI:10.1111/j.1468-0475.2009.00475.x. View Complete Reference Online information Works that this work references Works that reference this work
van Caneghem, T (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13(4), 771-786. DOI:10.1080/0963818042000216866. View Complete Reference Online information Works that this work references Works that reference this work
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. DOI:10.1007/s11846-008-0019-9. View Complete Reference Online information Works that this work references Works that reference this work