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Nigrini, MJ (1992). The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies. PhD thesis, University of Cincinnati, OH, USA.

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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
Allaart, PC (1997). An invariant-sum characterization of Benford's law. Journal of Applied Probability 34(1), pp. 288-291. 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
Asllani, A and Naco, M (2014). Using Benford’s Law for Fraud Detection in Accounting Practices. Journal of Social Science Studies 2(1), pp. 129-143. DOI:10.5296/jsss.v2i1.6395. View Complete Reference Online information Works that this work references Works that reference this work
Ausloos, M, Castellano, R and Cerqueti, R (2016). Regularities and discrepancies of credit default swaps: a data science approach through Benford's law. Chaos, Solitons & Fractals 90, pp. 8-17. DOI:10.1016/j.chaos.2016.03.002. View Complete Reference Online information Works that this work references Works that reference this work
Badal-Valero, E, Alvarez-Jareño, JA and Pavía, JM (2018). Combining Benford's Law and machine learning to detect money laundering. An actual Spanish court case. Forensic Science International 282, pp. 24-34. DOI:10.1016/j.forsciint.2017.11.008. View Complete Reference Online information Works that this work references Works that reference this work
Balado, F and Sylvestre, G (2023). General Distributions of Number Representation Elements. Preprint arXiv:2301.10547 [math.PR]; last accessed April 29, 2023. View Complete Reference Online information Works that this work references Works that reference this work
Barabesi, L, Cerasa, A, Cerioli, A and Perrotta, D (2021). On characterizations and tests of Benford’s law. Journal of the American Statistical Association. DOI:10.1080/01621459.2021.1891927. View Complete Reference Online information Works that this work references Works that reference this work
Barabesi, L, Cerioli, A and Perrotta, D (2021). Forum on Benford’s law and statistical methods for the detection of frauds. Statistical Methods & Applications 30, pp. 767–778. DOI:10.1007/s10260-021-00588-0. View Complete Reference Online information Works that this work references Works that 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
Bera, A, Mishra, U, Roy, SS, Biswas, A, Sen, A and Sen, U (2018). Benford analysis of quantum critical phenomena: First digit provides high finite-size scaling exponent while first two and further are not much better. Physics Letters A 382(25), pp. 1639–1644 . DOI:10.1016/j.physleta.2018.04.020. View Complete Reference Online information Works that this work references Works that reference this work
Berger, A and Hill, TP (2011). A basic theory of Benford's Law . Probability Surveys 8, pp. 1-126. DOI:10.1214/11-PS175. 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
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
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
Burns, BD (2009). Sensitivity to statistical regularities: People (largely) follow Benford’s law. pp 2872-2877 in: Proceedings of CogSci 2009, Amsterdam, The Netherlands. 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 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
Chi, D (2020). First Digit Phenomenon in Number Generation Under Uncertainty: Through the Lens of Benford’s Law. Master's thesis, School of Psychology, University of Sydney. 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
Costa, JI, Henriques, DBB, Melo, S and dos Santos, J (2012). Análise de métodos contabilométricos para determinação de conformidade da Lei Newcomb-Benford aplicados à auditoria contábil. [An analysis of Benford’s law conformity contabilometric methods applied to audit accounting] . Revista Gestão Pública: Práticas e Desafios, Recife, v. III, n. 6, pp. 292-314. POR View Complete Reference Online information Works that this work references Works that reference this work
da Cunha, FCR and Bugarin, MS (2014). Lei de Benford e Auditoria de Obras Públicas: uma análise de sobrepreço na reforma do Maracanã [Benford’s Law and Public Works Audit: an analysis of overpricing in the maracanã remodeling]. Revista do TCU 131, pp. 46-53. View Complete Reference Online information Works that this work references Works that 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
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
Diaz, J, Gallart, J and Ruiz, M (2014). On the Ability of the Benford’s Law to Detect Earthquakes and Discriminate Seismic Signals. Seismological Research Letters 86(1), pp. 192-201. DOI:10.1785/0220140131. View Complete Reference Online information Works that this work references Works that reference this work
Diniz, JA, Corrar, LJ and Slomski, V (2010). Análise digital: uma abordagem cognitiva na detecção de não conformidade em prestações de contas municipais. Anais do Congresso Controladoria e Contabilidade USP, São Paulo, SP, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
Dumas, CF and Devine, JH (2000). Detecting Evidence of Non-Compliance in Self- Reported Pollution Emissions Data: An Application of Benford’s Law. Selected Paper, American Agricultural Economics Association, Annual meeting. 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 Works that reference this work
Frunza, M-C (2016). Solving Modern Crime in Financial Markets: Analytics and Case Studies. Academic Press, New York, (Chapter 2K) pp. 233-245. DOI:10.1016/B978-0-12-804494-0.00017-6. View Complete Reference Online information Works that this work references Works that reference this work
Fu, D, Shi, YQ and Su, W (2007). A generalized Benford’s law for JPEG coefficients and its applications in image forensics. Proceedings of SPIE, Volume 6505, Security, Steganography and Watermarking of Multimedia Contents IX, San Jose, California, January 28 - February 1, 2007, pp. 65051L-65051L-11. DOI:10.1117/12.704723. View Complete Reference Online information Works that this work references Works that 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
Gámez, RAM and Rivera, CEA (2009). Ley de Benford y sus aplicaciones. Undergraduate Thesis, . SPA View Complete Reference Online information Works that this work references Works that reference this work
Genest, V and Genest, C (2011). La loi de Newcomb-Benford ou la loi du premier chiffre significatif. Bulletin Association Mathématique du Québec, Vol. LI, no 2, pp. 22-39. FRE View Complete Reference Online information Works that this work references Works that reference this work
Geyer, D (2010). Detecting fraud in financial data sets. Journal of Business and Economics Research 8 (7), pp.75-83. View Complete Reference Online information Works that this work references Works that reference this work
Grime, J (2011). Benford's Law - How mathematics can detect fraud!. singingbanana.com youtube channel; last accessed July 28, 2018. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Haigh, J (2003). Benford's Law. pp. 283-286 in: Taking Chances: Winning with Probability, Oxford University Press. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Herteliu, C, Jianu, I, Dragan, IM, Apostu, S and Luchian, I (2021). Testing Benford’s Laws (non)conformity within disclosed companies’ financial statements among hospitality industry in Romania. Physica A: Statistical Mechanics and its Applications 582, p. 126221. DOI:10.1016/j.physa.2021.126221. View Complete Reference Online information Works that this work references Works that reference this work
Hickman, MJ and Rice, SK (2010). Digital Analysis of Crime Statistics: Does Crime Conform to Benford’s Law?. Journal of Quantitative Criminology 26(3), pp. 333-349. ISSN/ISBN:1573-7799. DOI:10.1007/s10940-010-9094-6. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1995). The Significant-Digit Phenomenon. American Mathematical Monthly 102(4), pp. 322-327. DOI:10.2307/2974952. View Complete Reference Online information Works that this work references Works that reference this work
Hüngerbühler, N (2007). Benfords Gesetz über führende Ziffern: Wie die Mathematik Steuersündern das Fürchten lehrt. EDUCETH - Das Bildungsportal der ETH Zürich. GER View Complete Reference Online information Works that this work references Works that reference this work
Hussein, A (2019). An evaluation of last digit-based test as a tool for electoral fraud detection. Bachelor Thesis in Statistics, University of Gothenburg. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kafri, O (2009). Entropy Principle in Direct Derivation of Benford's Law. posted on arXiv 8 March 2009 - arXiv:0901.3047v2. View Complete Reference Online information Works that this work references Works that reference this work
Kellerman, L (2014). Evaluating the effectiveness of Benford’s law as an investigative tool for forensic accountants. Masters thesis (Magister Commercii) in Forensic Accountancy at the Potchefstroom Campus of the North-West University. 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. Journal of Mathematical Sciences: Advances and Applications 54, pp. 11-24. DOI:10.18642/jmsaa_7100122017. View Complete Reference Online information Works that this work references Works that reference this work
Kössler, W, Lenz, H-J and Wang, XD (2021). Is the Benford Law Useful for Data Quality Assessment?. In: Knoth, S., Schmid, W. (eds) Frontiers in Statistical Quality Control 13. ISQC 2019, Springer, Cham, pp. 391-406. ISSN/ISBN:978-3-030-67856-2. DOI:10.1007/978-3-030-67856-2_22. View Complete Reference Online information Works that this work references Works that reference this work
Kössler, W, Lenz, H-J and Wang, XD (2023). Some new invariant sum tests and MAD tests for the assessment of Benford's Law. Preprint on ResearchSquare. DOI:10.21203/rs.3.rs-3336839/v1. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kossovsky, AE (2014). Benford's Law: Theory, the General Law of Relative Quantities, and Forensic Fraud Detection Applications. World Scientific Publishing Company: Singapore. ISSN/ISBN:978-981-4583-68-8. View Complete Reference Online information Works that this work references Works that 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
Kühleitner, M and Brunner, N (2010). Benford-Gesetz und Chi-Quadrat-Test in Excel. Wissenschaftliche Nachrichten 139, pp. 22-24. ISSN/ISBN:1010-9145. GER View Complete Reference Online information Works that this work references Works that reference this work
Lanham, SW (2019). Analyzing Big Data with Benford’s Law: A Lesson for the Classroom. American Journal of Business Education 12(2), pp. 33-42. DOI:10.19030/ajbe.v12i2.10285. View Complete Reference Online information Works that this work references Works that reference this work
Liargovas, P and Repousis, S (2012). Anti-money laundering and anti-fraud methods to detect and prevent occupational fraud in the Greek public sector. Chapter in Greece: Economics, Political and Social Issues, Panagiotis Liargovas (led.), Nova Science Publishers, Inc., pp. 209-219. ISSN/ISBN:978-162100944-3. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lolbert, T (2006). Digital Analysis: Theory and Applications in Auditing. Hungarian Statistical Review 84, Special number 10, p. 148. ISSN/ISBN:0039 0690. View Complete Reference Online information Works that this work references Works that reference this work
Lolbert, T (2007). Statisztikai eljárások alkalmazása az ellenőrzésben (Applications of statistical methods in monitoring). PhD thesis, Corvinus University, Budapest, Hungary. HUN View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lu, OF and Giles, DE (2006). Benford's Law and Psychological Barriers in Certain eBay Auctions. Econometrics Working Paper EWP0606, University of Victoria. ISSN/ISBN:1485-6441. View Complete Reference No online information available Works that this work references No Bibliography works reference this work
Lu, OF and Giles, DE (2010). Benford’s law and psychological barriers in certain eBay auctions. Applied Economics Letters, 17, pp. 1005–1008. DOI:10.1080/13504850802631814. View Complete Reference Online information Works that this work references Works that 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
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
Mochty, L (2002). Die Aufdeckung von Manipulationen im Rechnungswesen - Was leistet das Benford's Law?. Die Wirtschaftsprüfung 14, pp. 725-736. GER View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2000). Continuous Auditing. Online e-print; last accessed September 28, 2015. View Complete Reference Online information Works that this work references Works that reference this work
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
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
Özevin, O, Yücel, R and Öncü, MA (2020). Fraud Detecting with Benford’s Law: An Alternative Approach with {BDS} and Critic Values. Muhasebe Bilim Dünyası Dergisi 22(1), pp. 107-126. DOI:10.31460/mbdd.609957. View Complete Reference Online information Works that this work references Works that reference this work
Park, JH, Choi, CH and Cho, EH (2016). Preliminary Study to Detect Match-Fixing: Benford’s Law in Badminton Rally Data. Journal of Physical Education and Sports Management, 3(1), pp. 64-77. ISSN/ISBN:2373-2156. DOI:10.15640/jpesm.v3n1a5. View Complete Reference Online information Works that this work references Works that reference this work
Posch, PN (2005). Ziffernanalyse in Theorie und Praxis. Testverfahren zur Fälschungsaufspürung mit Benfords Gesetz. Diploma thesis, Universität Bonn, Germany, 2003. Published by Shaker Verlag, Aachen. GER View Complete Reference No online information available Works that this work references Works that reference this work
Posch, PN (2010). Ziffernanalyse mit dem Newcomb-Benford Gesetz in Theorie und Praxis. VEW Verlag Europäische Wirtschaft: Munich 2nd edition. GER View Complete Reference Online information Works that this work references Works that reference this work
Posch, PN (2013). Benford Or Not-Benford? How To Test For The First-Digit-Law. JP Journal of Fundamental and Applied Statistics 4(1/2), pp. 1-22. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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Rubin, AE (2021). Benford’s law: Applications to ordinary-chondrite mass distributions. Meteoritics & Planetary Science, pp. 1-14. DOI:10.1111/maps.13626. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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