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Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, pp. 127-146.

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Alagöz, A and Ay, M (2001). Muhasebe denetiminde Benford kanunu temelli dijital analiz [Benford's law-based digital analysis in auditing]. Selçuk Üniversitesi Sosyal ve Ekonomik Araştırmalar Dergisi 4, pp. 59-76. TUR View Complete Reference Online information Works that this work references Works that 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
Alves, AM and Lyra, CS (2008). Manchas Solares y la Ley de Newcomb-Benford. . RELEA 6, pp. 21-31. DOI:10.37156/RELEA/2008.06.021. SPA View Complete Reference Online information Works that this work references Works that reference this work
Arezzo, MF and Cerqueti, R (2023). A Benford’s Law view of inspections’ reasonability. Physica A: Statistical Mechanics and its Applications 632, Part 1, pp. 129294. DOI:10.1016/j.physa.2023.129294. View Complete Reference Online information Works that this work references Works that reference this work
Arslan, U, Calıyurt, KT and Kahyaoglu, SB (2024). Financial statement anomaly detection based on Benford law and Beneish model: Case of a public sector hospital. The EDP Audit, Control, and Security Newsletter Volume 69, 2024, pp 69-87. DOI:10.1080/07366981.2024.2312018. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Bannier, C, Ewelt-Knauer, C, Lips, J and Winker, P (2020). Benford’s Law and Its Application to Detecting Financial Fraud and Manipulation. Ch. 18 in: Corruption and Fraud in Financial Markets: Malpractice, Misconduct and Manipulation, C. Alexander and D. Cumming (Eds.), John Wiley & Sons: Chichester, U.K., pp. 473-504. ISSN/ISBN:978-1-119-42177-1. View Complete Reference No online information available Works that this work references Works that reference this work
Bannier, C, Ewelt-Knauer, C, Winker, P and Lips, J (2019). Benford’s law and its application to detecting financial fraud and manipulation. Chapter 5 of Econometric Modelling of Energy & Financial Markets, Doctoral Thesis of Johannes Lips, Justus-Liebig University Gießen . View Complete Reference Online information Works that this work references No Bibliography works reference this work
Baryła, M (2012). Some Remarks about Benford's Distribution. Mathematical Economics 8(15), pp. 5-15. View Complete Reference Online information Works that this work references Works that reference this work
Baumgartner, T, Guettier, A and Kim, F (2022). Bitcoin Flash Crash on May 19, 2021: What did really happen on Binance?. Invited for presentation at the MIT Golub Center for Finance and Policy (GCFP) 2022 in Cambridge, MA. Also to be presented at the Paris December Finance Meeting 2022. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Becker, T, Burt, D, Corcoran, TC, Greaves-Tunnell, A, Iafrate, JR, Jing, J, Miller, SJ, Porfilio, JD, Ronan, R, Samranvedhya, J, Strauch, FW and Talbut, B (2018). Benford's Law and Continuous Dependent Random Variables. Annals of Physics 388, pp. 350–381. DOI:10.1016/j.aop.2017.11.013. View Complete Reference Online information Works that this work references Works that reference this work
Becker, T, Corcoran, TC, Greaves-Tunnell, A, Iafrate, JR, Jing, J, Miller, SJ, Porfilio, JD, Ronan, R, Samranvedhya, J and Strauch, FW (2013). Benford's Law and Continuous Dependent Random Variables. Preprint arXiv:1309.5603 [math.PR]; last accessed October 23, 2018. DOI:10.1016/j.aop.2017.11.013. 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
Bugarin, MS and da Cunha, FCR (2017). Lei de Benford aplicada à auditoria da reforma do Aeroporto Internacional de Minas Gerais. Revista Do Serviço Público 68(4), pp. 915-940. DOI:10.21874/rsp.v68i4.1567. POR 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
Cabarle, C (2018). Using Benford’s law to predict the risk of financial statement fraud in equity crowd funding offerings. Proceedings of 2018 Engaged management scholarship conference, Philadelphia, PA.. DOI:10.2139/ssrn.3240900. 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
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 Works that reference this work
Cantu, F and Saiegh, SM (2010). A Supervised Machine Learning Procedure to Detect Electoral Fraud Using Digital Analysis. Preprint posted on SSRN; last accessed August 5, 2021. DOI:10.2139/ssrn.1594406. View Complete Reference Online information Works that this work references Works that reference this work
Cantu, F and Saiegh, SM (2011). Fraudulent Democracy? An Analysis of Argentina’s Infamous Decade Using Supervised Machine Learning. Political Analysis 19 (4), pp. 409-433. DOI:10.1093/pan/mpr033. View Complete Reference Online information Works that this work references Works that 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
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2023). Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy. Journal of Public Budgeting, Accounting & Financial Management. DOI:10.1108/JPBAFM-01-2023-0015. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Carreira, P and da Silva, CG (2016). Assessing the omission of records from a data set using Benford’s law. Journal of Financial Crime 23(4), pp. 798-805. DOI:10.1108/JFC-10-2015-0060. View Complete Reference Online information Works that this work references Works that reference this work
Ceccato, F and Bugarin, M (2017). Lei de Benford Aplicada À Auditoria da Reforma do Aeroporto Internacional de Minas Gerais [Benford's Law Applied to the Audit of the Renovation of the Minas Gerais International Airport]. Revista do Serviço Público. POR View Complete Reference Online information Works that this work references No Bibliography works reference this work
Cerqueti, R and Lupi, C (2021). Some New Tests of Conformity with Benford's Law. Stats 4(3), pp. 745-761. DOI:10.3390/stats4030044. View Complete Reference Online information Works that this work references Works that reference this work
Cerqueti, R and Lupi, C (2022). Severe testing of Benford’s law. Preprint arXiv:2202.05237 [stat.ME]; last accessed February 21, 2022. View Complete Reference Online information Works that this work references Works that reference this work
Cerqueti, R and Lupi, C (2023). Severe testing of Benford's law. TEST 32(2), pp. 677-694. DOI:10.1007/s11749-023-00848-z. View Complete Reference Online information Works that this work references Works that reference this work
Cerqueti, R and Maggi, M (2021). Data validity and statistical conformity with Benford’s Law. Chaos, Solitons & Fractals 144, p. 110740 . DOI:10.1016/j.chaos.2021.110740. View Complete Reference Online information Works that this work references Works that reference this work
Chen, T and Tsourakakis, CE (2022). AntiBenford Subgraphs: Unsupervised Anomaly Detection in Financial Networks. Preprint arXiv:2205.13426 [cs.; last accessed June 9, 2022. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Cinko, M (2014). Testing distribution of BIST-100 returns by Benford law. Journal of Economics, Finance and Accounting – (JEFA) 1(3), pp.184–191. TUR View Complete Reference Online information Works that this work references Works that 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
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
da Cunha, FCR and Bugarin, MS (2015). Lei de Benford para a auditoria de obras públicas: análise de sobrepreço na construção da Arena da Amazônia. Bole m de Licitações e Contratos (BLC/NDJ) 28(8), pp. 841-857. POR View Complete Reference Online information Works that this work references Works that reference this work
da Cunha, FCR, Bugarin, MS and Portugal, AC (2016). Seleção de amostra de auditoria de obras públicas pela Lei de Benford. Sao Paulo: Instituto Brasileiro de Auditoria de Obras Públicas (IBRAOP). ISSN/ISBN:978-85-93840-00-5. POR View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2011). Selecting Audit Targets Using Benford’s Law. Technical Report No. 8, Institute for Systems Engineering and Computers at Coimbra . ISSN/ISBN:645-2631. View Complete Reference Online information Works that this work references Works that reference this work
da Silva, CG and Carreira, PMR (2013). Selecting Audit Samples Using Benford's Law. AUDITING: A Journal of Practice & Theory Vol. 32, No. 2, pp. 53-65. DOI:10.2308/ajpt-50340. View Complete Reference Online information Works that this work references Works that 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 Works that reference this work
Davydov, D and Swidler, S (2016). Reading Russian Tea Leaves: Assessing the Quality of Bank Financial Statements with the Benford Distribution. Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pp. 1-20. DOI:10.1142/S0219091516500211. View Complete Reference Online information Works that this work references Works that reference this work
Derks, K, de Swart, J, Wagenmakers, E-J and Wetzels, R (2021). The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence using the Bayes Factor. Preprint PsyArXiv; last accessed July 29, 2021. DOI:10.31234/osf.io/kzqp5. View Complete Reference Online information Works that this work references Works that reference this work
Docampo, S, del Mar Trigo, M, Aira, M, Cabezudo, B and Flores-Moya, A (2009). Benford’s law applied to aerobiological data and its potential as a quality control tool . Aerobiologia 25, pp. 275-283 . ISSN/ISBN:0393-5965. DOI:10.1007/s10453-009-9132-8. View Complete Reference Online information Works that this work references Works that reference this work
Ducharme, RG, Kaci, S and Vovor-Dassu ,C (2020). Smooths Tests of Goodness-of-fit for the Newcomb-Benford distribution. Preprint: arXiv:2003.00520v1 [math.ST]. Published in Mathématiques appliquées et stochastiques, 3(1). FRE View Complete Reference Online information Works that this work references Works that reference this work
Durtschi, C, Hillison, W and Pacini, C (2004). The effective use of Benford’s law to assist in detecting fraud in accounting data. Journal of Forensic Accounting 1524-5586/Vol. V, pp. 17-34. View Complete Reference Online information Works that this work references Works that reference this work
Egbunike, FC and Amakor, CI (2013). Fraud & auditors analytical procedure: A test of Benford’s law. EBS Journal of Management Sciences 1(1), pp. 14-31. View Complete Reference Online information Works that this work references Works that reference this work
Ergin, E and Erturan, IE (2020). Is Benford’s Law Effective in Fraud Detection for Expense Cycle? . Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 42(2), pp. 316–326. DOI:10.14780.muiibd.854444. 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
Gauvrit, N and Delahaye, J-P (2009). Scatter and regularity imply Benford's Law ... and more. Preprint arXiv: 0910.1359 [math.PR]; last accessed July 18, 2018 . View Complete Reference Online information Works that this work references Works that reference this work
Gauvrit, N and Delahaye, J-P (2011). Scatter and Regularity Implies Benford's Law... and More. in H. Zenil (Ed.) Randomness Through Complexity, Singapore, World Scientific, 53-69. ISSN/ISBN:13978-981-4327-74-9. View Complete Reference Online information Works that this work references Works that reference this work
Giles, DE (2013). Exact Asymptotic Goodness-of-Fit Testing for Discrete Circular Data, With Applications. Chilean Journal of Statistics 4(1), pp.19-34. ISSN/ISBN:0718-7912. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Goh, C (2020). Applying visual analytics to fraud detection using Benford's law. Journal of Corporate Accounting & Finance, pp. 1-7. DOI:10.1002/jcaf.22440. View Complete Reference Online information Works that this work references Works that reference this work
González, F (2019). Detecting Anomalous Data in Household Surveys: Evidence for Argentina. Journal of Social and Economic Statistics 8(2), pp. 1-10. DOI:10.2478/jses-2019-0001. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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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
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
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Jalan, A, Matkovskyy, R and Yarovaya, L (2021). “Shiny” crypto assets: A systemic look at gold-backed cryptocurrencies during the COVID-19 pandemic. International Review of Financial Analysis 78, p. 101958 . DOI:10.1016/j.irfa.2021.101958. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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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
Jordan, CE and Clark, SJ (2022). Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?. The Journal of Applied Business and Economics24(4), pp. 10-21. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kienle, S (2015). What Benford Can Tell Us About Cover Pools – An Empirical Analysis. International Business & Economic Research Journal 14(6), pp. 829-834. DOI:10.19030/iber.v14i6.9489. View Complete Reference Online information Works that this work references Works that reference this work
Kopczewska, K and Kopczewski, T (2022). Natural spatial pattern—When mutual socio-geo distances between cities follow Benford’s law. Plos one 17(10), p. e0276450. DOI:10.1371/journal.pone.0276450. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kopczewski, T and Okhrimenko, I (2019). Playing with Benford’s Law. e-mentor 80(3), pp. 34−44 . View Complete Reference Online information Works that this work references Works that reference this work
Köse, E and Özdemir, M (2019). Muhasebe Denetiminde Benford Kanunu ve Ölçekten Bağımsızlık Yönteminin Test Edilmesi [Testing of Benford's Law and Non-Scale Method in Auditing]. Kırklareli University Journal of Social Sciences 3(3), pp. 271-287. TUR 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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Máté, D, Sadaf, R, Tarnóczi, T and Fenyves, V (2017). Fraud Detection by Testing the Conformity to Benford’s Law in the Case of Wholesale Enterprises. Polish Journal Of Management Studies, 16(1), pp.115-126. DOI:10.17512/pjms.2017.16.1.10 . View Complete Reference Online information Works that this work references Works that reference this work
McCarville, D (2021). A data transformation process for using Benford’s Law with bounded data. Preprint [version 1; peer review: awaiting peer review], Emerald Open Research 3(29). DOI:10.35241/emeraldopenres.14374.1. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Miller, SJ (ed.) (2015). Benford's Law: Theory and Applications. Princeton University Press: Princeton and Oxford. ISSN/ISBN:978-0-691-14761-1. View Complete Reference Online information Works that this work references Works that reference this work
Morton, E (2019). Corporate Tax Transparency Reporting and Benford’s Law. Australian Tax Forum 34(1). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nguyen, L, Nguyen, TT, Le, T and Mai, N (2023). Applying Benford’s Law to examine earnings management: Evidence from emerging ASEAN-5 countries. Journal of Financial Reporting and Accounting (in press). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nguyen, T, Duong, C and Nguyen, N (2021). Is conditional conservatism a source of deviations of financial statements from Benford’s Law?. Journal of Applied Accounting Research. View Complete Reference Online information Works that this work references Works that reference this work
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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
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Öncü, MA, Yücel, R and Özevin, O (2018). Benford Analizi Ġle Muhasebe Denetimi: Kamu Hastaneleri Üzerine Bir Uygulama [Auditing with Benford Analysis: An Application on Public Hospitals]. Muhasebe ve Finansman Dergisi 80, pp.1-22. DOI:10.25095/mufad.465721. TUR View Complete Reference Online information Works that this work references Works that reference this work
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