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Nigrini, MJ (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons: Hoboken, New Jersey.

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Alves, AD, Yanasee, HH and Soma, NY (2016). An analysis of bibliometric indicators to JCR according to Benford’s law. Scientometrics 107(3), pp. 1489–1499. DOI:10.1007/s11192-016-1908-3. View Complete Reference Online information Works that this work references Works that reference this work
Alves, AD, Yanasse, HH and Soma, NY (2014). Benford's Law and articles of scientific journals: comparison of JCR® and Scopus data. Scientometrics 98, pp. 173-184. ISSN/ISBN:0138-9130. DOI:10.1007/s11192-013-1030-8. View Complete Reference Online information Works that this work references Works that reference this work
Amiram, D, Bozanic, Z and Rouen, E (2015). Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4), pp. 1540–1593. DOI:10.1007/s11142-015-9333-z. View Complete Reference Online information Works that this work references Works that reference this work
Arshadi, L and Jahangir, AH (2014). Benford's law behavior of Internet traffic. Journal of Network and Computer Applications, Volume 40, April 2014, pp. 194–205. ISSN/ISBN:1084-8045. DOI:10.1016/j.jnca.2013.09.007. View Complete Reference Online information Works that this work references Works that reference this work
Ausloos, M, Cerqueti, R and Mir, TA (2017). Data science for assessing possible tax income manipulation: The case of Italy. Chaos, Solitons and Fractals 104, pp. 238–256. DOI:10.1016/j.chaos.2017.08.012. View Complete Reference Online information Works that this work references Works that reference this work
Barabesi, L, Cerasa, A, Cerioli, A and Perrotta, D (2018). Goodness-of-fit testing for the Newcomb-Benford law with application to the detection of customs fraud. Journal of Business & Economic Statistics 36(2), pp. 346-358. DOI:10.1080/07350015.2016.1172014. View Complete Reference Online information Works that this work references Works that reference this work
Barney, BB and Schulzke, KS (2016). Moderating "Cry Wolf" events with excess MAD in Benford's law research and practice. J. Forensic Account. Res. 1 (1), A66–A90. DOI:10.2308/jfar-51622. View Complete Reference Online information Works that this work references Works that reference this work
Berger, A and Hill, TP (2015). An Introduction to Benford's Law. Princeton University Press: Princeton, NJ. ISSN/ISBN:9780691163062. View Complete Reference Online information Works that this work references Works that reference this work
Brandolini, L and Travaglini, G (2012). La legge di Benford. Posted on: http://pmf.cilea.it/file.php/1/articoli/PMF2012_Benford.pdf; last retrieved June 8, 2018 . ITA View Complete Reference Online information Works that this work references No Bibliography works reference this work
Bugarin, MS and da Cunha, FCR (2015). A didactic note on the use of Benford’s Law in public works auditing with an application to the construction of the Brazilian ‘Amazon Arena’ 2014 World Cup soccer stadium. Economia 66(1),pp. 23-55. View Complete Reference Online information Works that this work references Works that reference this work
Cabarle, C (2019). Predicting the Risk of Fraud in Equity Crowdfunding Offers and Assessing the Wisdom of the Crowd. PhD Thesis, Temple University, ProQuest Dissertations Publishing, 2019. 13863507. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Cai, Z, Faust, M, Hildebrand, AJ, Li, J and Zhang, Y (2017). Leading Digits of Mersenne Numbers. Preprint in arXiv:1712.04425 [math.NT]; last accessed October 23, 2018. View Complete Reference Online information Works that this work references Works that reference this work
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
Campos, L, Salvo, AE and Flores-Moya, A (2016). Natural taxonomic categories of angiosperms obey Benford's law, but artificial ones do not. Systematics and Biodiversity 14(5), pp. 431-440. ISSN/ISBN:1477-2000 (Print)/ 1. DOI:10.1080/14772000.2016.1181683. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Cella, RS and Rech, IJ (2017). Petrobas Case: Could Benford's Law Detect a Fraud?. Revista de Gestão, Finanças e Contabilidade, UNEB, Salvador, v. 7, n. 3, pp. 86-104. ISSN/ISBN:2238-5320. POR View Complete Reference Online information Works that this work references No Bibliography works reference this work
Cella, RS and Zanolla, E (2018). Benford’s Law and transparency: an analysis of municipal expenditure. Brazilian Business Review, 15(4), pp. 331-347. DOI:10.15728/bbr.2018.15.4.2. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Cerioli, A, Barabesi, L, Cerasa, A, Menegatti, M and Perrotta, D (2019). Newcomb-Benford law and the detection of frauds in international trade. Proceedings of the National Academy of Sciences 116(1), pp. 106-115. DOI:10.1073/pnas.1806617115. View Complete Reference Online information Works that this work references Works that reference this work
Chang, JC (2017). A Study of Benford's Law, With Applications to the Analysis of Corporate Financial Statements. Masters Thesis, The Graduate School Eberly College of Science, The Pennsylvania State University. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Cinelli, C (2017). Benford analysis for data validation and Forensic analytics. Online software R package benford.analysis V. 0.1.4.1. View Complete Reference Online information Works that this work references Works that reference this work
Condeço, PIH (2014). Aplicação da lei de Benford e a importância do controlo interno. Master's Thesis, Instituto politécnico de Lisboa, Instituto superior de contabilidade e administração de Lisboa. POR View Complete Reference Online information Works that this work references No Bibliography works reference this work
da Cunha, FCR and Bugarin, MS (2015). Benford's law for audit of public works: an analysis of overpricing in Maracanã soccer arena's renovation. Economics Bulletin 35(2), pp. 1168-1176. View Complete Reference Online information Works that this work references Works that reference this work
Dahlstrom, KL and Clegg, CP (2015). The DNA of Scripture. Westbow Press: Bloomington, IN. ISSN/ISBN:978-1-4908-7600-9. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dang, CT, Burger, R and Owens, T (2019). Better Performing NGOs Do Report More Accurately: Evidence from Investigating Ugandan NGO Financial Accounts. Economic Development and Cultural Change, forthcoming. DOI:10.1086/703099. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dang, CT and Owens, T (2019). Does transparency come at the cost of charitable services? Evidence from investigating British charities. CREDIT Research Paper 19/02. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Daniels, J, Caetano, SJ, Huyer, D, Stephen, A, Fernandes, J, Lytwyn, A and Hoppe, FM (2017). Benford's Law for Quality Assurance of Manner of Death Counts in Small and Large Databases. Journal of Forensic Sciences 62(5), pp. 1326-1331. DOI:10.1111/1556-4029.13437. View Complete Reference Online information Works that this work references No Bibliography works reference this work
de Macedo, IAS and de Figueiredo, JJS (2018). Using Benford’s law on the seismic reflectivity analysis. Interpretation 6(3), pp. T689-T697. DOI:10.1190/int-2017-0201.1. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Eliazar, II (2013). Benford's Law: A Poisson Perspective. Physica A 392(16) pp. 3360–3373. DOI:10.1016/j.physa.2013.03.057. View Complete Reference Online information Works that this work references Works that reference this work
Eliazar, II (2017). Harmonic statistics. Annals of Physics, Volume 380, pp. 168-187. DOI:10.1016/j.aop.2017.03.016. View Complete Reference Online information Works that this work references Works that reference this work
Fernández-Gracia, J and Lacasa, L (2018). Bipartisanship Breakdown, Functional Networks, and Forensic Analysis in Spanish 2015 and 2016 National Elections. Complexity 2018, Article ID 9684749. DOI:10.1155/2018/9684749. View Complete Reference Online information Works that this work references Works that reference this work
Ferreira, MJM (2013). Lei de Benford e detecção de fraude contabilística – Aplicação à indústria transformadora em Portugal. TRABALHO FINAL DE MESTRADO, Instituto Superior de Economia e Gestão, Universidade Técnica de Lisboa, Portugal. POR View Complete Reference Online information Works that this work references Works that reference this work
Fonseca, PMT da (2016). Digit analysis using Benford's Law: A Bayesian approach. Masters Thesis, ISEG - Instituto Superior de Economia e Gestão, Lisbon School of Economics & Management, Portugal. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Freeman, RB (2018). Benford's Law. Lecture 17 notes for Economics 1818 course, Harvard University. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Friar, JL, Goldman, T and Pérez-Mercader, J (2016). Ubiquity of Benford’s law and emergence of the reciprocal distribution. Physics Letters A 380(22), pp. 1895–1899. ISSN/ISBN:0375-9601. DOI:10.1016/j.physleta.2016.03.045. View Complete Reference Online information Works that this work references Works that reference this work
Gauvrit, N, Houillon, J-C and Delahaye, J-P (2017). Generalized Benford’s Law as a Lie Detector. Advances in Cognitive Psychology 13(2), pp. 121-127. DOI:10.5709/acp-0212-x. View Complete Reference Online information Works that this work references Works that reference this work
Goldoni, E, Savazzi, P and Gamba, P (2012). A novel source coding technique for wireless sensor networks based on Benford's law . 2012 IEEE Workshop on Environmental Energy and Structural Monitoring Systems (EESMS), 26-28 Sept. 2012, pp 32-34 . ISSN/ISBN:978-1-4673-2739-8 . View Complete Reference Online information Works that this work references Works that reference this work
Goodman, WM (2016). The promises and pitfalls of Benford's law. Significance 13(3) pp. 38-41. DOI:10.1111/j.1740-9713.2016.00919.x. View Complete Reference Online information Works that this work references Works that reference this work
Gorenc, M (2019). Benford's Law As A Useful Tool To Determine Fraud In Financial Statements. Presentation in MakeLearn & TIIM International Conference, Slovenia, May 15-17. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Gramm, R, Yost, J, Su, Q and Grobe, R (2017). Applications of the first digit law to measure correlations. Phys. Rev. E 95, 042136. DOI:10.1103/PhysRevE.95.042136. View Complete Reference Online information Works that this work references Works that reference this work
Haynes, AH (2012). Detecting Fraud in Bankrupt Municipalities Using Benford's Law. Scripps Senior Theses. Paper 42, http://scholarship.claremont.edu/scripps_theses/42; last accessed November 12, 2014. View Complete Reference Online information Works that this work references Works that reference this work
He, X, Hildebrand, AJ, Li, Y and Zhang, Y (2018). Complexity of Leading Digit Sequences. Preprint in arXiv:1804.00221 [math.NT]; last accessed October 23, 2018. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Henselmann, K, Ditter, D and Scherr, E (2014). Irregularities in Accounting Numbers and Earnings Management - A Novel Approach Based on SEC XBRL Filings . 22nd Annual Research Workshop on Strategic and Emerging Technologies in Accounting, Auditing, and Tax, AAA Annual Meeting 2013, Anaheim, USA. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Henselmann, K, Ditter, D and Scherr, E (2015). Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting 12 (1), pp. 117–151. DOI:10.2308/jeta-51247. View Complete Reference Online information Works that this work references Works that reference this work
Henselmann, K, Scherr, E and Ditter, D (2013). Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings. Working Papers in Accounting Valuation Auditing, No. 2012-1 [rev.]. View Complete Reference Online information Works that this work references Works that reference this work
Holz, CA (2013). The Quality of China's GDP Statistics. Munich Personal RePEc Archive Paper No. 51864; available online at http://mpra.ub.uni-muenchen.de/51864/; last accessed June 23, 2014. View Complete Reference Online information Works that this work references Works that reference this work
Holz, CA (2014). The quality of China’s GDP statistics. China Economic Review, vol. 30, September 2014, pp. 309–338. DOI:10.1016/j.chieco.2014.06.009. View Complete Reference Online information Works that this work references Works that reference this work
Hoppe, FM (2016). Benford's Law and Distractors in Multiple Choice Exams. International Journal of Mathematical Education in Science and Technology, 47(4), pp. 606–612. DOI:10.1080/0020739X.2015.1091515. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2014). A first digit theorem for powers of perfect powers. Communications in Mathematics and Applications 5(3), pp. 91-99. ISSN/ISBN:0975-8607. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2014). A first digit theorem for square-free integer powers. Pure Mathematical Sciences 3(3), pp. 129 - 139. DOI:10.12988/pms.2014.4615. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2015). On the uniform random upper bound family of first significant digit distributions. Journal of Informetrics, Volume 9, Issue 2, pp. 349–358. DOI:10.1016/j.joi.2015.02.007. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2015). Prime powers and generalized Benford law. Pioneer Journal of Algebra, Number Theory and its Applications 12/2015; 10(1-2):51-70. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2015). Benford's Law in Scientific Research. International Journal of Scientific & Engineering Research, Volume 6, Issue 7, pp. 143-148. ISSN/ISBN:2229-5518. View Complete Reference Online information Works that this work references Works that reference this work
Hürlimann, W (2015). A first digit theorem for powerful integer powers. SpringerPlus (2015) 4: 576. DOI:10.1186/s40064-015-1370-3. View Complete Reference Online information Works that this work references Works that reference this work
Iorliam, A, Tirunagari, S, Ho, ATS, Li, S, Waller, A and Poh, N (2017). "Flow Size Difference" Can Make a Difference: Detecting Malicious TCP Network Flows Based on Benford's Law. arXiv:1609.04214v2 [cs.CR], last accessed February 6, 2017. View Complete Reference Online information Works that this work references Works that reference this work
Iudica, F (2012). Benford’s Law: Mathematical Properties and Forensic Accounting Applications. Master’s Thesis, Luiss Guido Carli University, Rome, Italy, 2012. View Complete Reference Online information Works that this work references Works that reference this work
Khosravani, A and Rasinariu, C (2015). n-digit Benford converges to Benford. Int. J. Math. Math. Sci. 2015, Art. ID 123816, 4 pp. 60F25 (11K45). DOI:10.1155/2015/123816. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Khosravani, A and Rasinariu, C (2018). Emergence of Benford's Law in Classical Music. Unpublished manuscript. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kim, H (2019). Financial Statements Errors in Japanese Firms : Using a Benfordʼs Law. The Journal of Tokyo Keizai University: Business 302, pp. 19-42. JPN View Complete Reference Online information Works that this work references No Bibliography works reference this work
Krawiec, J (2012). Prawo Benforda jako narzędzie wykrywania manipulacji finansowych [Benford's law as a tool for detecting financial manipulation]. KWARTALNIK NAUK O PRZEDSIĘBIORSTWIE, 2012, 4, pp. 86-91. POL View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lacasa, L (2019). Newcomb–Benford law helps customs officers to detect fraud in international trade. Proceedings of the National Academy of Sciences 116(1), pp. 11-13. DOI:10.1073/pnas.1819470116. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lacasa, L and Fernández-Gracia, J (2019). Election Forensics: Quantitative methods for electoral fraud detection. Forensic Science International 294, pp. e19-e22. DOI:10.1016/j.forsciint.2018.11.010. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lin, F and Wu, S-F (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic Modelling, Vol. 36, pp. 466–473. DOI:10.1016/j.econmod.2013.10.002. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Luo, P and Li, Y (2018). A new quantity for statistical analysis: "Scaling invariable Benford distance''. Preprint in: arXiv:1803.01117 [physics.data-an]; last accessed October 25, 2018. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mir, TA (2014). The Benford law behavior of the religious activity data. Physica A 408, pp. 1-9. DOI:10.1016/j.physa.2014.03.074. View Complete Reference Online information Works that this work references Works that reference this work
Mir, TA (2016). Citations to articles citing Benford's law: a Benford analysis. arXiv:1602.01205; posted Feb 3, 2016. View Complete Reference Online information Works that this work references Works that reference this work
Mir, TA (2016). The leading digit distribution of the worldwide illicit financial flows. Quality & Quantity vol. 50, p. 271-281. DOI:10.1007/s11135-014-0147-z. View Complete Reference Online information Works that this work references Works that reference this work
Mir, TA and Ausloos, M (2018). Benford's law: a 'sleeping beauty' sleeping in the dirty pages of logarithmic tables. Journal of the Association for Information Science and Technology 69(3) pp. 349–358. DOI:10.1002/asi.23845. View Complete Reference Online information Works that this work references Works that reference this work
Mir, TA, Ausloos, M and Cerqueti, R (2014). Benford’s law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions. Eur. Phys. J. B (2014) 87: 261. ISSN/ISBN:1434-6028. DOI:10.1140/epjb/e2014-50525-2. View Complete Reference Online information Works that this work references Works that reference this work
Mohammadi, S, Nezhad, BM, Mohammadi, A and Zahmati, F (2015). Benford's Law and its Application in Auditing. International Journal of Industrial Organization 6(2), pp. 13-16. DOI:10.13106/ijidb.2015.vol6.no2.13.. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Morzy, M, Kajdanowicz, T and Szymański, BK (2016). Benford’s Distribution in Complex Networks. Scientific Reports 6:34917. DOI:1038/srep34917. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nigrini, MJ (2016). The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks. Journal of Forensic Accounting Research, Vol. 1, No. 1, pp. A1-A26. DOI:10.2308/jfar-51465. 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 No Bibliography works reference this work
Omerzu, N and Kolar, I (2019). Do the Financial Statements of Listed Companies on the Ljubljana Stock Exchange Pass the Benford’s Law Test?. International Business Research, Canadian Center of Science and Education 12(1), pp. 54-64, January. DOI:10.5539/ibr.v12n1p54. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Park, JA, Kim, M and Yoon, S (2016). Evaluation of Large-scale Data to Detect Irregularity in Payment for Medical Services. Methods of Information in Medicine 55(03), pp. 284-291. DOI:10.3414/ME15-01-0076. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Pérez-Melián, JA, Conejero, JA and Ferri, C (2017). Zipf's and Benford's laws in Twitter hashtags. Proceedings of the Student Research Workshop at the 15th Conference of the European Chapter of the Association for Computational Linguistics. DOI:10.18653/v1/E17-4009. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Prudêncio, ARG (2015). Aplicação da Lei de Benford para o controlo das demonstrações financeiras de entidades bancárias [Application of Benford's Law for the control of the financial statements of banking entities]. Masters Thesis, Universidade de Lisboa. Instituto Superior de Economia e Gestão. POR View Complete Reference Online information Works that this work references Works that reference this work
Richter, R (2015). Em busca de transparência: a Lei de Benford aplicada às despesas eleitorais. Monografia (Bacharelado em Ciências Econômicas)- Universidade de Brasília, Brasília. POR View Complete Reference Online information Works that this work references No Bibliography works reference this work
Santiwipanont, T, Sumetkijakan, S and Wiriyakraikul, T (2019). Benfordness of Chains of Truncated Beta Distributions via a Piecewise Constant Approximation. In: Kreinovich V., Sriboonchitta S. (eds) Structural Changes and their Econometric Modeling. TES 2019. Studies in Computational Intelligence, vol 808. Springer, Cham, pp. 342-351. DOI:10.1007/978-3-030-04263-9_26. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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Slepkov, AD, Ironside, KB and DeBattista, D (2013). Benford's Law: Textbook Exercises and Multiple-choice Testbanks. Preprint posted on physics arXiv - submitted 19 November 2013. View Complete Reference Online information Works that this work references Works that reference this work
Slepkov, AD, Ironside, KB and DiBattista, D (2015). Benford’s Law: Textbook Exercises and Multiple-Choice Testbanks. PLoS ONE 10(2): e0117972. DOI:10.1371/journal.pone.0117972. View Complete Reference Online information Works that this work references Works that reference this work
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Tseng, H-C, Huang, W-N and Huang, D-W (2017). Modified Benford’s law for two-exponent distributions. Scientometrics 110(3), pp. 1403–1413. DOI:DOI 10.1007/s11192-016-2217-6. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Yücel, R and Özevin, O (2016). The Application Of Benford Analysis On Balance Sheet Items Of Companies Traded In Bist. Papers On Social Science 2016, pp. 83-97. TUR View Complete Reference Online information Works that this work references No Bibliography works reference this work
Zenkov, AV (2015). Deviation from Benford’s law and identification of author peculiarities in texts . Computer Research and Modeling, vol. 7, no. 1, pp. 197–201 (in Russian). ISSN/ISBN:2076-7633. RUS View Complete Reference Online information Works that this work references Works that reference this work
Zenkov, AV (2017). A New Statistical Method of Text Attribution. International Journal of Professional Science, 2017, No. 1, pp. 6–21. ISSN/ISBN:2542-1085. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Zenkov, AV (2017). A Method of Text Attribution Based on the Statistics of Numerals. Journal of Quantitative Linguistics, Published online: 20 Sep 2017. ISSN/ISBN:0929-6174 (Print), 1. DOI:10.1080/09296174.2017.1371915. View Complete Reference Online information Works that this work references No Bibliography works reference this work