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Luty, P and Zawolska, Z (2025). Detecting Anomalies in Tax Revenues Using Benford's Law. The Case of Polish Adjustment. Central European Business Review 14(5).

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

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Cai, Z, Hildebrand, AJ and Li, J (2018). A local Benford Law for a class of arithmetic sequences. Preprint arXiv:1808.01496 [math.NT]; last accessed October 22, 2018. View Complete Reference Online information Works that this work references Works that reference this work
Campolieti, M (2022). COVID-19 deaths in the USA: Benford’s law and under-reporting. Journal of Public Health 44(2), pp. e268-e271. DOI:10.1093/pubmed/fdab161. View Complete Reference Online information Works that this work references Works that reference this work
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2024). Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy. Journal of Public Budgeting, Accounting & Financial Management 36(3), pp. 343-362. DOI:10.1108/JPBAFM-01-2023-0015. View Complete Reference Online information Works that this work references Works that reference this work
Cerqueti, R, Maggi, M and Riccioni, J (2022). Statistical methods for decision support systems in finance: how Benford’s law predicts financial risk. Annals of Operations Research. DOI:10.1007/s10479-022-04742-z. View Complete Reference Online information Works that this work references Works that reference this work
Choudhury, MR and Mondal, M (2022). An Affiliated Approach to Data Validation: US 2020 Governor’s County Election. Undergraduate Winter Research Project, Government College of Engineering and TextileTechnology, Serampore, India. DOI:10.2139/ssrn.4175594. View Complete Reference Online information Works that this work references Works that reference this work
D'Alessandro, A (2020). Benford's law and metabolomics: A tale of numbers and blood. Transfusion and Apheresis Science 59(6), pp. 103019. DOI:10.1016/j.transci.2020.103019. 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
Fernandes, P, Ó Ciardhuáin, S and Antunes, M (2024). Uncovering Manipulated Files Using Mathematical Natural Laws. In: Vasconcelos, V., Domingues, I., Paredes, S. (eds) Progress in Pattern Recognition, Image Analysis, Computer Vision, and Applications. CIARP 2023. Lecture Notes in Computer Science, vol 14469. Springer, Cham . DOI:10.1007/978-3-031-49018-7_4. 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
Harb, E, Nasrallah, N, El Khoury, R and Hussainey, K (2022). Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon. Working Papers of LaRGE Research Center 2022-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg. View Complete Reference Online information Works that this work references Works that reference this work
Herteliu, C, Jianu, I, Dragan, IM, Apostu, S and Luchian, I (2021). Testing Benford’s Laws (non)conformity within disclosed companies’ financial statements among hospitality industry in Romania. Physica A: Statistical Mechanics and its Applications 582, p. 126221. DOI:10.1016/j.physa.2021.126221. View Complete Reference Online information Works that this work references Works that reference this work
Lacina, M, Lee, BB and Kim, DW (2018). Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management. Journal of International Accounting, Auditing & Taxation 30, pp. 2–17. DOI:10.1016/j.intaccaudtax.2017.12.002. View Complete Reference Online information Works that this work references Works that reference this work
Li, F, Han, S, Zhang, H, Ding, J, Zhang, J and Wu, J (2019). Application of Benford’s law in Data Analysis. Journal of Physics: Conference Series 1168, pp. 032133. DOI:10.1088/1742-6596/1168/3/032133. View Complete Reference Online information Works that this work references Works that reference this work
Mbona, I and Eloff, JHP (2022). Feature selection using Benford’s law to support detection of malicious social media bots. Information Sciences 582, pp. 369-381. DOI:10.1016/j.ins.2021.09.038. 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
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 (2017). Audit Sampling Using Benford's Law: A Review of the Literature With Some New Perspectives. Journal of Emerging Technologies in Accounting Vol. 14, No. 2, pp. 29–46. DOI:10.2308/jeta-51783. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal 34(5), pp. 606--626. DOI:10.1108/MAJ-11-2017-1717. View Complete Reference Online information Works that this work references Works that reference this work
Pavlović, V, Knežević, G, Joksimović, M and Joksimović, D (2019). Fraud Detection in Financial Statements Applying Benford's Law with Monte Carlo Simulation. Acta oeconomica 69(2), pp.217-239. DOI:10.1556/032.2019.69.2.4. View Complete Reference Online information Works that this work references Works that reference this work
Petráš, J, Pavlik, M, Zbojovský, J, Hyseni, A and Dudiak, J (2023). Benford’s Law in Electric Distribution Network. Mathematics 11(18), pp. 3863. DOI:10.3390/math11183863. View Complete Reference Online information Works that this work references Works that reference this work
Sinaga, ES and Sudharma, NI (2024). Benford’s law analysis to evaluate the quality data of COVID-19 epidemiological surveillance in Indonesia. International Journal of Public Health Science (IJPHS) 13(1), pp. 7-13. DOI:10.11591/ijphs.v13i1.23437. 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
Wiryadinata, D, Sugiharto, A and Tarno (2023). The Use of Machine Learning to Detect Financial Transaction Fraud: Multiple Benford Law Model for Auditors. Journal of Information Systems Engineering & Business Intelligence 9(2), pp. 239-252. DOI:10.20473/jisebi.9.2.239-252. View Complete Reference Online information Works that this work references Works that reference this work