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Nigrini, MJ (1992). The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies. PhD thesis, University of Cincinnati, OH, USA.

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

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Becker, PW (1982). Patterns in Listings of Failure-Rate and MTTF Values and Listings of Other Data. IEEE Transactions on Reliability 31(2), 132-134. ISSN:0018-9529. View Complete Reference Online information Works that this work references Works that reference this work
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Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63, No. 2, 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, 72-93. View Complete Reference Online information Works that this work references Works that reference this work
Diaconis, P and Freedman, D (1979). On Rounding Percentages. Journal of the American Statistical Association 74(366), 359-364. ISSN:0162-1459. View Complete Reference Online information Works that this work references Works that reference this work
Duncan, RL (1967). An application of uniform distributions to the Fibonacci numbers. Fibonacci Quarterly 5, 137-140. View Complete Reference No online information available No Bibliography works referenced by this work. Works that reference this work
Flehinger, BJ (1966). On the Probability that a Random Integer has Initial Digit A. American Mathematical Monthly 73(10), 1056-1061. ISSN:0002-9890. View Complete Reference Online information Works that this work references Works that reference this work
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Lemons, DS (1986). On the Numbers of Things and the Distribution of first Digits. American Journal of Physics 54(9): 816-817. ISSN:0002-9505. View Complete Reference Online information Works that this work references Works that reference this work
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McLaughlin, WI and Lundy, SA (1984). Digit functions of integer sequences. Fibonacci Quarterly 22(2), 105-115. ISSN:0015-0517. View Complete Reference Online information Works that this work references Works that reference this work
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Raimi, RA (1969). The Peculiar Distribution of First Digits. Scientific American 221(6), 109-119. ISSN:0036-8733. View Complete Reference No online information available Works that this work references Works that reference this work
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Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), 521-538. ISSN:0002-9890. 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:0001-4826. View Complete Reference Online information Works that this work references Works that reference this work
Tsao, NK (1974). On the Distributions of Significant Digits and Roundoff Errors. Communications of the ACM 17(5), 269-271. ISSN:0001-0782. View Complete Reference Online information Works that this work references Works that reference this work
Varian, HR (1972). Benford’s law. The American Statistician 26(3), 65-66. View Complete Reference Online information Works that this work references Works that reference this work
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Wlodarski, J (1971). Fibonacci and Lucas Numbers tend to obey Benford’s law. Fibonacci Quarterly 9, 87-88. View Complete Reference No online information available Works that this work references Works that reference this work
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