Cross Reference Up

Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), pp. 31-50.

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Al-Rawashdeh, F (2017). Applying Benford's law into Jordanian insurance companies to identify earning's manipulations. Business and Economic Horizons 13(2), pp. 210-223. DOI:10.15208/beh.2017.16. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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
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
Costa, JI (2012). Desenvolvimento de metodologias contabilométricas aplicadas a auditoria contábil digital: uma proposta de análise da lei de Newcomb-Benford para os Tribunais de Contas. Thesis, Universidade Federal de Pernambuco, Recife, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, dos Santos, J and Travassos, S (2012). An Analysis of Federal Entities’ Compliance with Public Spending: Applying the Newcomb-Benford Law to the 1st and 2nd Digits of Spending in Two Brazilian States*. R. Cont. Fin. – USP, São Paulo, v. 23, n. 60, pp. 187-198. View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI, Travassos, SK and dos Santos, J (2013). Application of Newcomb-Benford Law in accounting audit: A bibliometric analysis in the period from 1988 to 2011. 10th International Conference on Information Systems and Technology Management - CONTECSI June, 12 to 14, 2013 - São Paulo, Brazil, pp. 16-30. POR View Complete Reference Online information Works that this work references Works that reference this work
da Cunha, FCR (2013). Aplicações da lei Newcomb-Benford à auditoria de obras públicas [Applications of the Newcomb-Benford Law on Audit of Public Works]. Masters Thesis, University of Brasilia. POR View Complete Reference Online information Works that this work references Works that reference this work
El Mouaaouy, F and Riepe, J (2018). Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement. German Economic Review 19, pp. 309-329. DOI:10.1111/geer.12129. View Complete Reference Online information Works that this work references Works that reference this work
Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law . The Journal of Applied Business Research 30 (5), pp.1485-1492. View Complete Reference Online information Works that this work references Works that reference this work
Grammatikos, T and Papanikolaou, NI (2016). Applying Benford’s Law to Detect Accounting Data Manipulation in the Banking Industry. Luxembourg School of Finance Working Paper Series 11. DOI:10.2139/ssrn.2352775. 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
Herrmann, D and Thomas, WB (2005). Rounding of Analyst Forecasts. Accounting Review 80(3), pp. 805-823. DOI:10.2308/accr.2005.80.3.805. View Complete Reference Online information Works that this work references Works that reference this work
Jordan, CE and Clark, SJ (2011). Detecting Cosmetic Earnings Management Using Benford’s Law. The CPA Journal 81 (2), pp. 32–37. View Complete Reference Online information Works that this work references Works that reference this work
Kinnunen, J and Koskela, M (2003). Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2, pp. 39-68. DOI:10.2308/jiar.2003.2.1.39. View Complete Reference Online information Works that this work references Works that reference this work
Lebert, S, Mohrmann, U and Stefani, U (2019). Rounding Up Performance Measures in German Firms: Earnings Cosmetics or Earnings Management on a Larger Scale? . Available at SSRN: https://ssrn.com/abstract=2882741 . DOI:10.2139/ssrn.2882741. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mukherjee, S (2018). Can Benford's Law explain CEO pay?. Corporate Governance 26(2), pp. 143-156. DOI:10.1111/corg.12195. View Complete Reference Online information Works that this work references Works that reference this work
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, pp. 92-110. DOI:10.1108/eb043420. 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 Works that reference this work
Onur, Ö and Yazdifar, H (2020). Assessing the Fraud Risk Factors in the Finance Statements with Benford's Law. Journal of accounting and taxation studies (in press). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Radiah, O and Ameer, R (2020). Benford Law and Earnings Analysis: International Comparison. Ch. 18 in: Handbook of Research on Accounting and Financial Studies, L. Farinha, A. Baltazar Cruz and J.R. Sebastião, IGI Global: Hershey, PA, pp. 381-404 . ISSN/ISBN:9781799821366. DOI:10.4018/978-1-7998-2136-6.ch018. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Skousen, CJ, Guan, L and Wetzel, TS (2004). Anomalies and unusual patterns in reported earnings: Japanese managers round earnings. Journal of International Financial Management & Accounting 15(3), 212-234. DOI:10.1111/j.1467-646X.2004.00108.x. View Complete Reference Online information Works that this work references Works that reference this work
Ullman, R and Watrin, C (2017). Detecting Target-Driven Earnings Management Based on the Distribution of Digits. Journal of Business Finance & Accounting 44 (1-2), pp. 63-93. DOI:10.1111/jbfa.12223. View Complete Reference Online information Works that this work references Works that reference this work
van Caneghem, T (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13(4), 771-786. DOI:10.1080/0963818042000216866. View Complete Reference Online information Works that this work references Works that reference this work