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Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey; (2nd edition published in 2020, isbn 978-1-119-58576-3).

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Alali, FA and Romero, S (2013). Benford’s Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting Vol. 10, No. 1, pp. 1-39. DOI:10.2308/jeta-50749. View Complete Reference Online information Works that this work references Works that reference this work
Aleksandrova, EB, Lavrova, DS and Yarmak, AV (2019). Benford’s Law in the Detection of DoS Attacks on Industrial Systems. Automatic Control and Computer Sciences 53(8), pp. 954–962. DOI:10.3103/S0146411619080030. View Complete Reference Online information Works that this work references Works that reference this work
Antunes, AM, Teixeira, D and Sousa, F (2023). Benford’s Law: the fraud detection’s left hand. Proceedings of 18th Iberian Conference on Information Systems and Technologies (CISTI), Aveiro, Portugal, pp. 1-6. DOI:10.23919/CISTI58278.2023.10211738. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Aris, NA, Othman, R, Bukhori, MAM, Arif, SMM and Malek, MAA (2017). Detecting Accounting Anomalies Using Benford’s Law: Evidence from the Malaysian Public Sector. Management & Accounting Review 16(2), pp. 73-100. View Complete Reference Online information Works that this work references Works that reference this work
Ay, B and Efrem, N (2021). Benford’s law applied to sale prices on the Swedish housing market. Bachelor thesis, Department of Statistics Nr 2021:13, Stockholms Universitet. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Azevedo, CdS, Gonçalves, RF, Gava, VL and Spinola, MdM (2021). A Benford’s Law based methodology for fraud detection in social welfare programs: Bolsa Familia analysis. Physica A 567, p. 125626. DOI:10.1016/j.physa.2020.125626. 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
Bartulović, M and Mitrović, M (2020). Application of Benford's Law in Forensic Accounting. Conference Proceedings of Contemporary Issues in Economy & Technology CIET 2020, Split. View Complete Reference Online information Works that this work references Works that reference this work
Beiglou, PHB, Gibbs, C, Rivers, L, Adhikari, U and Mitchell, J (2017). Applicability of Benford’s Law to Compliance Assessment of Self-Reported Wastewater Treatment Plant Discharge Data. Journal of Environmental Assessment Policy and Management 19(04). DOI:10.1142/S146433321750017X. View Complete Reference Online information Works that this work references Works that reference this work
Bouchetara, M and Nassour, A (2020). Internal Auditing in the Face of Banking Fraud, Application of the Benford Law on Algerian Private Bank. UTMS Journal of Economics 11(2), pp. 108–120. View Complete Reference Online information Works that this work references Works that reference this work
Burgos, A and Santos, A (2021). The Newcomb–Benford law: Scale invariance and a simple Markov process based on it (Previous title: The Newcomb–Benford law: Do physicists use more frequently the key 1 than the key 9?). Preprint arXiv:2101.12068 [physics.pop-ph]; last accessed August 8, 2022; Published Am. J. Phys. 89, pp. 851-861. View Complete Reference Online information Works that this work references Works that reference this work
Bwarleling, TH (2020). Aplikasi Hukum Benford Dalam Menganalisa Kasus Garuda Indonesia [Benford's Law Application in Analyzing the Garuda Indonesia Case] . Jurnal Akuntansi Bisnis 13(2), pp. 78-99. DOI:10.30813/jab.v13i2.2240. IND View Complete Reference Online information Works that this work references Works that reference this work
Bwarleling, TH and Kinasih, PR (2022). Language Preferences from Accounting and Linguistic Perspective in Sustainability Report . Proceedings of 9th International Conference on Opportunities and Challenges In Management, Economics, and Accounting, Paris, France . DOI:10.33422/9th.omeaconf.2022.08.100. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2022). The Impact of Elections on the Quality of Financial Statements in Municipally Owned Entities. University of Molise Economics and Statistics Discussion Paper n. 078/22. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2023). Local elections and the quality of financial statements in municipally owned entities: A Benford analysis. Chaos, Solitons and Fractals 173 p. 113752. DOI:10.1016/j.chaos.2023.113752. View Complete Reference Online information Works that this work references Works that reference this work
Cerqueti, R and Provenzano, D (2023). Benford's Law for economic data reliability: The case of tourism flows in Sicily. Chaos, Solitons & Fractals 173, p. 113635. DOI:10.1016/j.chaos.2023.113635. 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
Cuenca, AV (2023). La Ley de Benford, Del Primer Dígito Significativo. Trabajo Fin de Grado en Matemáticas, Universidad de Valladolid . SPA View Complete Reference Online information Works that this work references No Bibliography works reference this work
Davydov, D and Swidler, S (2016). Auditing Bank Financial Statements in Emerging Market Countries: The Use of the Benford Distribution. In: Risk Management in Emerging Markets, Emerald Group Publishing Limited, Boubaker, S., Buchanan, B. and Nguyen, D. (Eds.), pp. 187-200. DOI:10.1108/978-1-78635-452-520161018. View Complete Reference Online information Works that this work references Works that reference this work
de Kok, R and Rotundo, G (2022). Benford Networks. Stats 5(4), pp. 934-947. DOI:10.3390/stats5040054. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dutta, A, Choudhury, MR and De, AK (2022). A Unified Approach to Fraudulent Detection. International Journal of Applied Engineering Research 17(2), pp. 110-124. ISSN/ISBN:0973-4562. View Complete Reference Online information Works that this work references Works that reference this work
Fang, G (2022). Investigating Hill’s question for some probability distributions. AIP Advances 12, 095004. DOI:10.1063/5.0100429. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Fang, G and Chen, Q (2019). Several common probability distributions obey Benford’s law. Physica A: Statistical Mechanics and its Applications, 123129 . DOI:10.1016/j.physa.2019.123129. View Complete Reference Online information Works that this work references Works that reference this work
Gadetska, S, Dubnitskiy, V, Lukin, V and Khodyrev, A (2019). Application of Benford’s law (first-digit law, anomalous numbers law) in financial audit. Ivan Kozhedub Kharkiv National Air Force University (Knafu) Scientific Publications. DOI:10.30748/soi.2019.157.03. RUS View Complete Reference Online information Works that this work references No Bibliography works reference this work
Galati, L (2020). Do Municipally Owned Utilities Round Earnings Before Elections? An Application of the Benford's Law. Unpublished Master's Dissertation, University of Molise. DOI:10.13140/RG.2.2.36384.51204. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Galati, L (2023). The political role of local government corporate ownership: An interdisciplinary outlook based on Benford’s law. In Proceedings of the International Online Conference on Corporate Governance: An Interdisciplinary Outlook, E. Karger & A. Kostyuk (Eds.), pp. 108–114. DOI:10.22495/cgaiop21. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Glogić, E and Jasak, Z (2021). Benford's Law in Forensic Analysis of Registered Turnover. Journal of Forensic Accounting Profession 1(1), pp. 50-60. DOI:10.2478/jfap-2021-0004. View Complete Reference Online information Works that this work references Works that 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
Hindls, R and Hronová, S (2015). Benford’s Law and Possibilities for Its Use in Governmental Statistics. Statistika 95( 2), pp. 54-64. View Complete Reference Online information Works that this work references Works that reference this work
Ileanu, B-V (2021). Time Lag Evidence of Anti-Abortion Decree and Perturbation of Births Distribution. A Benford Law Approach. Preprint arXiv:2106.15520 [physics.soc-ph]; last accessed July 30, 2021. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Isaković-Kaplan, S, Demirović, L and Proho, M (2021). Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina. Croatian Economic Survey 23(1), pp. 31-61. DOI:10.15179/ces.23.1.2. View Complete Reference Online information Works that this work references Works that reference this work
Jasak, Z (2011). Benford’s Law and Invariances. Journal of Mathematics and System Science, Volume 1, No.1 (Serial No.1). ISSN/ISBN:2159-5291. View Complete Reference No online information available Works that this work references Works that reference this work
Jasak, Z (2017). Sum invariance testing and some new properties of Benford's law. Doctorial Dissertation, University of Tuzla, Bosnia and Herzegovina. View Complete Reference Online information Works that this work references Works that reference this work
Jasak, Z (2019). Benford’s Law and Sum Invariance Testing. In: Avdaković, S. (eds) Advanced Technologies, Systems, and Applications III. IAT 2018. Lecture Notes in Networks and Systems, vol 59. Springer, Cham, pp. 13-21. DOI:10.1007/978-3-030-02574-8_2. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Joksimović, D, Knežević, G, Pavlović, V, Ljubić, M and Surovy, V (2017). Some Aspects of the Application of Benford’s Law in the Analysis of the Data Set Anomalies. In: Knowledge Discovery in Cyberspace: Statistical Analysis and Predictive Modeling. New York: Nova Science Publishers, pp. 85–120. ISSN/ISBN:978-1-53610-566-7. View Complete Reference Online information Works that this work references Works that reference this work
Kazemitabar, J (2021). Double-Crossing Benford's Law. Preprint arXiv:2105.09812 [stat.AP]; last accessed May 31, 2021. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kazemitabar, J (2022). A general framework for constructing distributions satisfying Benford’s law. Communications in Statistics - Simulation and Computation. DOI:10.1080/03610918.2022.2032153. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kazemitabar, Jal and Kazemitabar, Jav (2020). Measuring the conformity of distributions to Benford's law. Communications in Statistics - Theory and Methods 49(14), pp. 3530-3536. DOI:10.1080/03610926.2019.1590599. View Complete Reference Online information Works that this work references Works that reference this work
Kazemitabar, Jav and Kazemitabar, Jal (2022). Benford Test Based on Logarithmic Property. International Journal of Auditing Technology 4(4), pp. 279-291. DOI:10.1504/IJAUDIT.2022.10047587. View Complete Reference Online information Works that this work references Works that reference this work
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Kovačić, M and Mateješ, J (2018). Benfordov zakon kao kontrolni mehanizam u računovodstvu i reviziji [Benford's law as a control mechanism in accounting and auditing]. Zbornik Ekonomskog fakulteta u Zagrebu [Proceedings of the Faculty of Economics and Business in Zagreb] 16(2), pp. 1–19. DOI:10.22598/zefzg.2018.2.1. HRV View Complete Reference Online information Works that this work references Works that reference this work
Lacina, M, Lee, BB and Kim, DW (2018). Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management. Journal of International Accounting, Auditing & Taxation 30, pp. 2–17. DOI:10.1016/j.intaccaudtax.2017.12.002. View Complete Reference Online information Works that this work references Works that reference this work
Larsen, JE (2017). Benford’s Law and Earnings Management Detection: The Case of REITs. Journal of Forensic & Investigative Accounting 9(2), pp. 779-790. View Complete Reference Online information Works that this work references Works that reference this work
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Lin, F, Lin, L-J, Yeh, C-C and Wang-T-S (2018). Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford's law. The Quarterly Review of Economics and Finance 68, pp. 158-170. DOI:10.1016/j.qref.2017.09.005. View Complete Reference Online information Works that this work references Works that reference this work
Mataković, IC (2019). The empirical analysis of financial reports of companies in Croatia: Benford distribution curve as a benchmark for first digits. Croatian Review of Economic, Business and Social Statistics (CREBSS) 5(2), pp. 90-100 . DOI:10.2478/crebss-2019-0014. View Complete Reference Online information Works that this work references Works that reference this work
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Nigrini, MJ (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:978-1-118-15285-0. DOI:10.1002/9781119203094. View Complete Reference Online information Works that this work references Works that reference this work
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