Bhattacharya, S (2002). From Kautilya to Benford – Trends in Forensic and Investigative Accounting. 9th World Congress of Accounting Historians, Deakin University.
This work cites the following items of the Benford Online Bibliography:
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society 78, 551-572.
Newcomb, S (1881). Note on the frequency of use of the different digits in natural numbers. American Journal of Mathematics 4(1), 39-40.