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Macedo, BHC and Nardi, PCC (2025). Relationship between compliance with Benford's Law and the timeliness of financial statement disclosure: an empirical analysis [This article is a translation in English of the article: Relação entre a conformidade com a Lei de Benford e o tempo de divulg. Journal of Education and Research in Accounting (REPeC) 19.

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

Amiram, D, Bozanic, Z and Rouen, E (2015). Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4), pp. 1540–1593. DOI:10.1007/s11142-015-9333-z. View Complete Reference Online information Works that this work references Works that reference this work
Aris, NA, Othman, R, Bukhori, MAM, Arif, SMM and Malek, MAA (2017). Detecting Accounting Anomalies Using Benford’s Law: Evidence from the Malaysian Public Sector. Management & Accounting Review 16(2), pp. 73-100. View Complete Reference Online information Works that this work references Works that reference this work
Balcıoğlu, YS, Merter, AK, Cerez, S and Özer, G (2024). Analysis of Annual Reports of Firms Listed on Borsa Istanbul Using Benford’s Law. In: Ozatac, N., Taspinar, N., Rustamov, B. (eds) Sustainable Development in Banking and Finance. ICBFP 2023. Springer Proceedings in Business and Economics. Springer, Cham.. DOI:10.1007/978-3-031-65533-3_7. 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
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
Bose, I, Piramuthu, S and Shaw, MJ (2011). Quantitative methods for Detection of Financial Fraud. Decision Support Systems, 50(3), pp. 557–558. ISSN/ISBN:1873-5797. DOI:10.1016/j.dss.2010.08.005. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Bugarin, MS and da Cunha, FCR (2017). Lei de Benford aplicada à auditoria da reforma do Aeroporto Internacional de Minas Gerais. Revista Do Serviço Público 68(4), pp. 915-940. DOI:10.21874/rsp.v68i4.1567. POR 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
da Cunha, FCR, Bugarin, MS and Portugal, AC (2016). Seleção de amostra de auditoria de obras públicas pela Lei de Benford. Sao Paulo: Instituto Brasileiro de Auditoria de Obras Públicas (IBRAOP). ISSN/ISBN:978-85-93840-00-5. POR 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
dos Santos, J, Diniz, JA and Corrar, LJ (2005). O Foco é a Teoria Amostral nos Campos da Auditoria Contábil Tradicional e da Auditoria Digital: testando a Lei de Newcomb-Benford para o primeiro digito nas congas publicas. [The Focus is the Sampling Theory in the Fields of Traditional Accounting Auditin. Brazilian Business Review 2 (1), pp. 71-89. 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
Dutta, A, Voumik, LC, Kumarasankaralingam, L, Rahaman, A and Zimon, G (2023). The Silicon Valley Bank Failure: Application of Benford’s Law to Spot Abnormalities and Risks. Risks 11(7), p. 120. DOI:10.3390/risks11070120. View Complete Reference Online information Works that this work references Works that reference this work
Filho, MAFM (2013). A Confiabilidade dos Dados Financeiros de Hospitais Filantrópicos Canadenses: Um Estudo Empírico Baseado na Lei de Benford [The reliability of financial information of charitable organizations: an exploratory study based on the Benford’s Law]. Sociedade, Contabilidade e Gestão 8(2), pp. 47-63. POR View Complete Reference Online information Works that this work references Works that reference this work
Goh, C (2020). Applying visual analytics to fraud detection using Benford's law. Journal of Corporate Accounting & Finance, pp. 1-7. DOI:10.1002/jcaf.22440. View Complete Reference Online information Works that this work references Works that reference this work
Grammatikos, T and Papanikolaou, NI (2021). Applying Benford’s law to detect accounting data manipulation in the banking industry. Journal of Financial Services Research 59, pp. 115-142. DOI:10.1007/s10693-020-00334-9. View Complete Reference Online information Works that this work references Works that reference this work
Hamida, AB, de Peretti, C and Belkacem, L (2024). The link between abnormal numbers and price movements of financial securities: How does Benford’s law predict stock returns?. International Review of Financial Analysis 85, pp 103517. DOI:10.1016/j.irfa.2024.103517. View Complete Reference Online information Works that this work references Works that reference this work
Harb, E, Nasrallah, N, El Khoury, R and Hussainey, K (2023). Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods. Journal of Applied Accounting Research 24(4), pp 745-768. DOI:10.1108/JAAR-05-2022-0097. View Complete Reference Online information Works that this work references Works that reference this work
Kaiser, M (2019). Benford’s Law As An Indicator Of Survey Reliability—Can We Trust Our Data?. Journal of Economic Surveys Vol. 00, No. 0, pp. 1–17. DOI:10.1111/joes.12338. View Complete Reference Online information Works that this work references Works that reference this work
Morales, HR, Porporato, M and Epelbaum, N (2022). Benford’s law for integrity tests of high-volume databases: a case study of internal audit in a state-owned enterprise. Journal of Economics, Finance and Administrative Science 27(53), pp. 154-174. DOI:10.1108/JEFAS-07-2021-0113. View Complete Reference Online information Works that this work references 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 (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:978-1-118-15285-0. DOI:10.1002/9781119203094. 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
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
Patel, PC, Tsionas, MG and Guedes, MJ (2022). Benford's law, small business financial reporting, and survival. Managerial and Decision Economics 43(8), pp. 3301–3315. DOI:10.1002/mde.3595. View Complete Reference Online information Works that this work references Works that reference this work
Sylwestrzak, M (2023). Applying Benford’s Law to Detect Earnings Management. Journal of Economics and Management 45(1), pp. 216–36. DOI:10.22367/jem.2023.45.10. View Complete Reference Online information Works that this work references Works that reference this work