Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN:0001-4826.
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. |
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| Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63, No. 2, 321-327. |
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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), 39-40. |
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| Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), 521-538. ISSN:0002-9890. |
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