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Nigrini, MJ and Mittermaier, LJ (1997). The use of Benford's Law as an aid in analytical procedures. Auditing - A Journal of Practice & Theory 16(2), 52-67. ISSN:0278-0380.

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Amershi, AH and Feroz, EH (2000). The occurrence of Fibanocci numbers in time series of financial accounting ratios. Anomalies or indicators of firm survival, bankruptcy and fraud? An exploratory study. Managerial Finance 26(11), 5-20. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Bolton, RJ and Hand, DJ (2002). Statistical Fraud Detection: a review. Statistical Science 17(3), 235-249. View Complete Reference Online information Works that this work references Works that reference this work
Bourke, N and van Peursem, K (2004). Detecting fraudulent financial reporting: teaching the 'watchdog' new tricks. Working paper 79, University of Waikato. ISSN:1173-7182. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Brähler, G, Bensmann, M and Emke, AL (2010). Der Einsatz mathematisch-statistischer Methoden in der digitalen Betriebsprüfung. Illmenauer Schriften zur Betriebswirtschaftslehre 4/2010. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Brähler, G, Bensmann, M and Jakobi, HR (2011). Das Benfordsche Gesetz und seine Anwendbarkeit bei der digitalen Prüfung von Fahrtenbüchern. Ilmenauer Schriften zur Betriebswirtschaftslehre 3/2011. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Brown, RJC (2005). Benford's Law and the screening of analytical data: the case of pollutant concentrations in ambient air. Analyst 130(9), 1280-1285. ISSN:0002-2654. View Complete Reference Online information Works that this work references Works that reference this work
Ciofalo, M (2009). Entropy, Benford’s first digit law, and the distribution of everything. Dipartimento di Ingegneria Nucleare, Universitŕ degli Studi di Palermo, Italy. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Cleary, R and Thibodeau, JC (2005). Applying Digital Analysis Using Benford‘s Law to Detect Fraud: The Dangers of Type I Errors. Auditing - A Journal of Practice & Theory 24(1), 77-81. ISSN:0278-0380. View Complete Reference Online information Works that this work references Works that reference this work
Dickinson, JR (2002). A universal mathematical law criterion for algorithmic validity. Developments in Business Simulation and Experiential Learning 29, 26-33. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Diniz, JA, dos Santos, J, Dieng, M and Diniz, MAA (2006). Comprovaçăo de Eficácia da Aplicaçăo de Modelos Contabilométricos no Campo daAuditoria Digital das Contas Públicas Municipais: caso de um Tribunal de Contas de um estado brasileiro. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Dlugosz, S and Müller-Funk, U (2009). The value of the last digit: statistical fraud detection with digit analysis. Advances in Data Analysis and Classification 3, 281-290. View Complete Reference Online information Works that this work references Works that reference this work
Dos Santos, J, Diniz, JA and Corrar, LJ (2005). O Foco é a Teoria Amostral nos Campos da Auditoria Contábil Tradicional e da Auditoria Digital: testando a Lei de Newcomb-Benford para o primeiro digito nas contas publicas. Brazilian Business Review 2 (1), 71-89. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, 127-146. 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
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, 17-34. View Complete Reference Online information Works that this work references Works that reference this work
Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), 675-690. View Complete Reference Online information Works that this work references Works that reference this work
Göb, R (2007). Data Conformance Testing by Digital Analysis–A Critical Review and an Approach to More Appropriate Testing. Quality Engineering 19 (4), 281-297. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Gonzalez-Garcia, J and Pastor, G (2009). Benford’s Law and Macroeconomic Data Quality. International Monetary Fund Working Paper WP/09/10, Statistics Department, January 2009. View Complete Reference Online information Works that this work references Works that reference this work
Guan, L, He, D and Yang, D (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal 21(6), 569-581. View Complete Reference Online information Works that this work references Works that reference this work
Guan, L, Skousen, CJ and Wetzel, TS (2005). Unusual Patterns in Reported Earnings: Additional Evidence. Journal of Forensic Accounting 6(2), 317-332. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Hales, DN, Sridharan, V, Radhakrishnan, A, Chakravorty, SS and Sihad, SM (2008). Testing the accuracy of employee-reported data: An inexpensive alternative approach to traditional methods. European Journal of Operational Research 189(3), 583-593. View Complete Reference Online information Works that this work references Works that reference this work
Huang, SM, Yen, DC, Yang, LW and Hua, JS (2008). An investigation of Zipf's Law for fraud detection. Decision Support Systems 46(1), 70-83. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Huxley, SJ (2001). Why Benford's Law works and How to do digit analysis on spreadsheets. University of San Francisco website. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Jamain, A (2001). Benford’s Law. Master Thesis. Imperial College of London and ENSIMAG. View Complete Reference Online information Works that this work references Works that reference this work
Jang, D, Kang, JU, Kruckman, A, Kudo, J and Miller, SJ (2008). Chains of distributions, hierarchical Bayesian models and Benford's Law. Journal of Algebra, Number Theory: Advances and Applications 1(1), 37-60. View Complete Reference Online information Works that this work references Works that reference this work
Jasak, Z (2010). Benfordov zakon i reinforcement učenje (Benford's Law and reinforcment learning) . MSc Thesis, University of Tuzla, Bosnia. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Jasak, Z and Banjanovic-Mehmedovic, L (2008). Detecting Anomalies by Benford's Law. pp 453-458 in: IEEE International Symposium on Signal Processing and Information Technology, 2008. ISSPIT 2008. ISSN:978-1-4244-3554-8. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Guan, L and Fang, W (2009). Heaping In Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Linville, M (2008). Introducing digit analysis with an interactive class exercise. Academy of Educational Leadership Journal 12(3), 55-69. 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. ISSN: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. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lu, F and Boritz, JE (2005). Detecting Fraud in Health Insurance Data: Learning to Model Incomplete Benford’s Law Distributions. Machine Learning: ECML 2005 (Proceedings). Lecture Notes in Artificial Intelligence 3270, 633-640. ISSN:0302-9743. View Complete Reference Online information Works that this work references Works that reference this work
Lu, F, Boritz, JE and Covvey, D (2006). Adaptive fraud detection using Benford’s Law. Lecture Notes in Computer Science 4013, 347-358. 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:1485-6441. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mansilla, R (2006). Análisis de los resultados electorales a partir de la Ley de Benford. preprint UNAM. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Massé, B and Schneider, D (2011). A survey on weighted densities and their connection with the first digit phenomenon. Rocky Mountain Journal of Mathematics 41(5), 1395-1415. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Nigrini, MJ (2006). Order Statistics and Shifted Almost Benford Behavior. Preprint. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Nigrini, MJ (2008). The Modulo 1 Central Limit Theorem and Benford's Law for Products. International Journal of Algebra 2(3), 119 - 130. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Nigrini, MJ (2008). Order Statistics and Benford's Law. To appear in: International Journal of Mathematics and Mathematical Sciences. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Takloo-Bighash, R (2006). An invitation to modern number theory. Princeton University Press. View Complete Reference Online information Works that this work references Works that reference this work
Miller, SJ and Takloo-Bighash, R (2007). Introduction to Random Matrix Theory. From: An Invitation to Modern Number Theory, Princeton University Press. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mir, TA (2011). Law of the leading digits and the ideological struggle for numbers. physics arXiv:1104.3948. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mir, TA (2011). The law of the leading digits and the world religions. Physica A: Statistical Mechanics and its Applications, 391 (2012), 792-798. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mir, TA (2012). The leading digit distribution of the worldwide illicit financial flows. arXiv:1201.3432. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Moore, GB and Benjamin, CO (2004). Using Benford's Law for fraud detection. Internal Auditing 19(1), 4-9. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), 79-83. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1999). Peculiar patterns of first digits. IEEE Potentials 18(2), 24-27. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2000). Continuous Auditing. Preprint. 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, 92-110. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ and Miller, SJ (2007). Benford’s Law Applied to Hydrology Data—Results and Relevance to Other Geophysical Data. Mathematical Geology 39(5), 469-490. ISSN:0882-8121. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using Second-Order Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), 305-324. View Complete Reference Online information Works that this work references Works that reference this work
Niskanen, J and Keloharju, M (2000). Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms. European Accounting Review 9(3), 443-452. View Complete Reference Online information Works that this work references Works that reference this work
Orita, M, Moritomo, A, Niimi, T and Ohno, K (2010). Use of Benford’s law in drug discovery data. Drug Discovery Today 15(9/10), 328-331. View Complete Reference Online information Works that this work references Works that reference this work
Otey, ME (2006). Approaches to Abnormality Detection with Constraints. PhD thesis, The Ohio State University, USA. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), 243-255. View Complete Reference Online information Works that this work references Works that reference this work
Reed, R and Pence, D (2005). Detecting Fraud in Financial Statements: The Use of Digital Analysis as an Analytical Review Procedure. Journal of Forensic Accounting 6, 135-146. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Rodriguez, RJ (2004). First Significant Digit Patterns from Mixtures of Uniform Distributions. American Statistician 58(1), 64-71. ISSN:0003-1305. View Complete Reference Online information Works that this work references Works that reference this work
Rodriguez, RJ (2004). Reducing False Alarms in the Detection of Human Influence on Data. Journal of Accounting, Auditing & Finance 19(2), 141-158. View Complete Reference Online information Works that this work references Works that reference this work
Saville, A (2003). Using Benford's Law to predict data error and fraud. An examination of companies listed on the JSE securities exchange. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Saville, A (2006). Using Benford's law to detect data error and fraud: an examination of companies listed on the Johannesburg Stock Exchange. South African Journal of Economic and Management Sciences 9(3), 341-354. ISSN:1015-8812. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Shao, L and Ma, BQ (2010). Empirical mantissa distributions of pulsars. Astroparticle Physics 33, 255-262. View Complete Reference Online information Works that this work references Works that reference this work
Shao, L and Ma, BQ (2010). The significant digit law in statistical physics. Physica A 389, 3109-3116. View Complete Reference Online information Works that this work references Works that 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. View Complete Reference Online information Works that this work references Works that reference this work
Strzałka, D (2010). On some properties of Benford's law. Journal of the Korean Math. Soc. 47, 1055-1075. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Torres, J, Fernandez, S, Gamero, A and Sola, A (2007). How do numbers begin? (The first digit law). European Journal of Physics 28(3), L17-L25. ISSN:0143-0807. View Complete Reference Online information Works that this work references Works that reference this work
Tsung, F, Zhou, Z and Jiang, W (2007). Applying manufacturing batch techniques to fraud detection with incomplete customer information. IIE Transactions 39(6), 671-680. View Complete Reference Online information Works that this work references No Bibliography works reference this work
van Caneghem, T (2002). Earnings management induced by cognitive reference points. The British Accounting Review 34(2), 167-178. 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. View Complete Reference Online information Works that this work references Works that reference this work
Wallace, WA (2002). Assessing the quality of data used for benchmarking and decision- making. The Journal of Government Financial Management 51(3), 16-22. View Complete Reference Online information Works that this work references Works that reference this work