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. | ![]() |
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Albrecht, WS and Albrecht, CC (2002). Root out financial deception. Journal of Accountancy 193(4), pp. 30-34. ISSN/ISBN:0021-8448. | ![]() |
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Allaart, PC (1997). An invariant-sum characterization of Benford's law. Journal of Applied Probability 34(1), pp. 288-291. | ![]() |
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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. | ![]() |
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Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. | ![]() |
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Christian, CW and Gupta, S (1993). New evidence on "Secondary Evasion". The Journal of the American Taxation Association 15(1), pp. 72-93. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Dlugosz, S (2004). Digitalanalyse als Ansatz zur Betrugserkennung in Finanzdaten. Diploma thesis, Westfälische Wilhelms-Universität Münster, Germany. GER | ![]() |
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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. | ![]() |
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Doucouliagos, C (2004). Number preference in Australian stocks. Applied Financial Economics 14(1), pp. 43-54. DOI:10.1080/0960310042000164211. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Engel, HA and Leuenberger, C (2003). Benford's law for exponential random variables. Statistics & Probability Letters 63, pp. 361-365. ISSN/ISBN:0167-7152. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Hürlimann, W (2003). A generalized Benford law and its application. Advances and Applications in Statistics 3(3), pp. 217-228. | ![]() |
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Knuth, DE (1997). The Art of Computer Programming. pp. 253-264, vol. 2, 3rd ed, Addison-Wesley, Reading, MA. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Miller, SJ and Nigrini, MJ (2006). Order Statistics and Shifted Almost Benford Behavior. Posted on Math Arxiv, January 13, 2006. | ![]() |
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Mochty, L (2002). Die Aufdeckung von Manipulationen im Rechnungswesen - Was leistet das Benford's Law?. Die Wirtschaftsprüfung 14, pp. 725-736. GER | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91. | ![]() |
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Nigrini, MJ (2000). Continuous Auditing. Online e-print; last accessed September 28, 2015. | ![]() |
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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. | ![]() |
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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. | ![]() |
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Posch, PN (2004). Ziffernanalyse in der Fälschungsaufspürung. Benford’s Gesetz und Steuererklärungen in Theorie und Praxis. Unpublished manuscript; link no longer available. GER | ![]() |
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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. | ![]() |
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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 | ![]() |
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Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), pp. 521-538. ISSN/ISBN:0002-9890. DOI:10.2307/2319349. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. | ![]() |
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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. DOI:10.1111/j.1467-646X.2004.00108.x. | ![]() |
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Stigler, GJ (1945). The distribution of leading digits in statistical tables. University of Chicago, Regenstein Library, Special Collections, George J. Stigler Archives. | ![]() |
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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. | ![]() |
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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. DOI:10.1007/s11846-008-0019-9. | ![]() |
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