Cross Reference Down
Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode. Review of Accounting and Finance 4, 92-110.
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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| Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), 31-50. ISSN:0165-4101. | |
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| Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, 127-146. | |
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| Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), 354-363. ISSN:0883-4237. | |
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| 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:0278-0380. | |
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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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| Rodriguez, RJ (2004). First Significant Digit Patterns from Mixtures of Uniform Distributions. American Statistician 58(1), 64-71. ISSN:0003-1305. | |
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| Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN:0001-4826. | |
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