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Grammatikos, T and Papanikolaou, NI (2021). Applying Benford’s law to detect accounting data manipulation in the banking industry. Journal of Financial Services Research 59, pp. 115-142.

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Anderson, KM, Dayaratna, K, Gonshorowski, D and Miller, SJ (2022). A New Benford Test for Clustered Data with Applications to American Elections. Stats 5(3), pp. 841–855. DOI:10.3390/stats5030049 . View Complete Reference Online information Works that this work references Works that reference this work
Antonio, GR (2023). Numbers Don’t Lie: Decoding Financial Error and Fraud through Benford’s Law. UTSAHA (Journal of Entrepreneurship) 2(3) . DOI:10.56943/joe.v2i3.367. 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
Can, EN and Özarı, Ç (2023). Conformity of some financial statement elements of BIST30 companies with the Benford law. Mali Çözüm Dergisi 33(177), pp. 773-806. TUR View Complete Reference Online information Works that this work references Works that reference this work
Cano-Rodríguez, M, Núñez-Nickel, M and Licerán-Gutiérrez, A (2025). Divergence from Benford’s law fails to measure financial statement accuracy. International Journal of Accounting Information Systems 56, pp. 100745. DOI:10.1016/j.accinf.2025.100745. View Complete Reference Online information Works that this work references Works that reference this work
Cano‐Rodríguez, M, Licerán-Gutiérrez, A and Nunez-Nickel, M (2023). Does Divergence from Benford’s Distribution Signal Earnings Management?. Preprint available at SSRN; last accessed January 16, 2025. DOI:10.2139/ssrn.4475622. View Complete Reference Online information Works that this work references Works that reference this work
Farhadi, N (2021). Can we rely on COVID-19 data? An assessment of data from over 200 countries worldwide. Science Progress 104(2). DOI:10.1177/00368504211021232. View Complete Reference Online information Works that this work references Works that reference this work
Farhadi, N and Lahooti, H (2021). Are COVID-19 Data Reliable? A Quantitative Analysis of Pandemic Data from 182 Countries. COVID 1, pp. 137–152. DOI:10.3390/covid1010013. View Complete Reference Online information Works that this work references Works that reference this work
Farhadi, N and Lahooti, H (2021). Pandemic Growth and Benfordness: Empirical Evidence from 176 Countries Worldwide. COVID 1(1), pp. 366-383. DOI:10.3390/covid1010031. View Complete Reference Online information Works that this work references Works that reference this work
Farhadi, N and Lahooti, H (2022). Forensic Analysis of COVID-19 Data from 198 Countries Two Years after the Pandemic Outbreak. COVID 2(4), pp. 472-484. DOI:10.3390/covid2040034. View Complete Reference Online information Works that this work references Works that reference this work
Farhadi, N and Lahooti, H (2022). In Data We Trust: Proving Market Manipulation on the Tehran Stock Exchange. International Journal of Business and Management 17(4). DOI:10.5539/ijbm.v17n4p1. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Gajdosikova, D, Nagy, M and Valaskova, K (2022). Earnings Management Detection: Practical Application of Benford's Law in Business Practice. Journal of Management and Business: Research and Practice 14(1). ISSN/ISBN:1339-9381. DOI:10.54933/jmbrp-2022-14-1-1. View Complete Reference Online information Works that this work references Works that reference this work
Hamida, AB, de Peretti, C and Belkacem, L (2024). The link between abnormal numbers and price movements of financial securities: How does Benford’s law predict stock returns?. International Review of Financial Analysis 85, pp 103517. DOI:10.1016/j.irfa.2024.103517. View Complete Reference Online information Works that this work references Works that reference this work
Harb, E, Nasrallah, N, El Khoury, R and Hussainey, K (2022). Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon. Working Papers of LaRGE Research Center 2022-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg. View Complete Reference Online information Works that this work references Works that reference this work
Harb, E, Nasrallah, N, El Khoury, R and Hussainey, K (2023). Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods. Journal of Applied Accounting Research 24(4), pp 745-768. DOI:10.1108/JAAR-05-2022-0097. View Complete Reference Online information Works that this work references Works that reference this work
Hassan, S, Aksar, M, Ahmad, M and Kajanova, J (2024). Are managers of emerging markets more opportunistic? application of Benford’s Law. PLoS ONE 19(12), pp. e0313611. DOI:10.1371/journal.pone.0313611. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Ibrahim, AA, Yousif, MS, Omer, OA, Alrofaie, OA, Hago, HM and Abdalwahab, EA (2025). Examining Financial Reporting Fraud in Sudan's Telecom Industry: Sudatel Telecommunication as a Case Study. In: Proceedings of 6th International Conference on Business, Education, Social and Technology (ICBEST2025), pp. 201-210, Kuala Lumpur, Malaysia. ISSN/ISBN:3036-0153. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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
Macedo, BHC and Nardi, PCC (2025). Relationship between compliance with Benford's Law and the timeliness of financial statement disclosure: an empirical analysis [This article is a translation in English of the article: Relação entre a conformidade com a Lei de Benford e o tempo de divulg. Journal of Education and Research in Accounting (REPeC) 19. DOI:10.17524/repec.v19.e3710. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mörch, H and Hällgren, H (2022). Accounting manipulation - analyzing corporate subsidy recipients during the covid-19 pandemic. Masters thesis, Uppsala University, Sweden. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Păunescu, M, Nichita, E-M, Lazăr, P and Frățilă, A (2023). Applying Benford’s Law to Detect Fraud in the Insurance Industry—A Case Study from the Romanian Market. Proceedings of Fostering Recovery Through Metaverse Business Modelling. DOI:10.1007/978-3-031-28255-3_4. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Silva, AdeA and Gouvêa, MA (2023). Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests. International Journal of Accounting Information Systems 48, p. 100599. DOI:10.1016/j.accinf.2022.100599. View Complete Reference Online information Works that this work references Works that reference this work
Theodoro, R, Bonarim, CAG and Costa, DRdM (2021). Identifying Discretionary Actions Taken by Managers in Credit Unions: An Application of Benford's Law. Journal of Accounting, Management and Governance 24(3), pp. 331-348. DOI:10.51341/1984-3925_2021v24n3a5. View Complete Reference Online information Works that this work references Works that reference this work
Wei, A and Vellwock, AE (2020). Is COVID-19 data reliable? A statistical analysis with Benford's Law. Preprint, posted September. DOI:10.13140/RG.2.2.31321.75365/1. View Complete Reference Online information Works that this work references Works that reference this work
Zenkov, AV (2021). Stylometry and Numerals Usage: Benford’s Law and Beyond. Stats 4(4), pp. 1051-1068. ISSN/ISBN:2571-905X. DOI:10.3390/stats4040060. View Complete Reference Online information Works that this work references Works that reference this work