Abate, GT, de Brauw, A, Gibson, J, Hirvonen, K and Wolle, A (2020). Telescoping causes overstatement in recalled food consumption: Evidence from a survey experiment in Ethiopia. IFPRI Discussion Paper 1976. Washington, DC: International Food Policy Research Institute (IFPRI). DOI:10.2499/p15738coll2.134161.





Abdulazizov, H (2021). Real Unemployment Measurement in Azerbaijan. Baku Research Institute September 27.





AbrantesMetz, RM and Bajari, P (2009). Screens for Conspiracies and Their Multiple Applications. Antitrust 24(1), pp. 6671. ISSN/ISBN:2162996X.





AbrantesMetz, RM, Kraten, M, Metz, AD and Seow, G (2012). Libor Manipulation?. Journal of Banking & Finance 36(1), pp. 136150. ISSN/ISBN:03784266. DOI:10.1016/j.jbankfin.2011.06.014.





AbrantesMetz, RM and VillasBoas, SB (2010). Tracking the Libor Rate. Available at SSRN: https://ssrn.com/abstract=1646600. DOI:10.2139/ssrn.1646600.





AbrantesMetz, RM, VillasBoas, SB and Judge, G (2011). Tracking the Libor rate. Applied Economics Letters 18(10), pp. 893899. ISSN/ISBN:14664291. DOI:10.1080/13504851.2010.515197.





Abumrad, J and Krulwich, R (2009). From Benford to Erdős. WNYC Radiolab, Season 6, Episode 5, October 9, 2009.





ACL Services Ltd. (2012). About Benford analysis. Software documentation website (last retrieved 24Jan2014).





Adam, A and Tsarsitalidou, S (2022). Data misreporting during the COVID19 crisis: The role of political institutions. Economics Letters 213, p. 110348. DOI:10.1016/j.econlet.2022.110348.





Adam, I, Fazekas, M, Kazmina, Y, Teremy, Z, Tóth, B, Villamil, IR and Wachs, J (2022). Public procurement cartels: A systematic testing of old and new screens. Government Transparency Institute Working Paper series: GTIWP/2022:01, Budapest, Hungary.





Adhikari, AK (1969). Some Results on Distribution of Most Significant Digit. SankhyaThe Indian Journal of Statistics Series B, 31 (Dec), pp. 413420. ISSN/ISBN:05815738.





Adhikari, AK and Sarkar, BP (1968). Distribution of most significant digit in certain functions whose arguments are random variables. SankhyaThe Indian Journal of Statistics Series B, no. 30, pp. 4758. ISSN/ISBN:05815738.





Afanasiev, S, Smirnova, A and Kotereva, D (2021). Itsy Bitsy SpiderNet: Fully Connected Residual Network for Fraud Detection. Preprint arXiv:2105.08120 [cs.LG]; last accessed May 24, 2021.





Aggarwal, R and Lucey, BM (2007). Psychological barriers in gold prices?. Review of Financial Economics 16, pp. 217–230. DOI:10.1016/j.rfe.2006.04.001.





Akinadewo, IS and Akinkoye, EY (2020). Tax Evasion Detection in Nigeria: Analysis of the Specific Forensic Accounting Techniques Used. The Business and Management Review 11(1), pp. 131139.





Akkaş, ME (2007). Denetimde Benford Kanununun Uygulanmasi (Application of Benford's Law in Audit). Gazi Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi, vol.9, no.1, pp. 191206.
TUR





Akkaş, ME (2015). Altın Getirileri Dağılımının NewcombBenford Kanunu İle Testi [Testing Distribution of Gold Returns by NewcombBenford Law]. Uluslararası Sosyal Araştırmalar Dergisi 8(40), pp. 577584. DOI:10.17719/jisr.20154013940.
TUR





AlBandawi, H and Deng, G (2019). Classification of image distortion based on the generalized Benford’s law. Multimedia Tools and Applications, pp. 118. DOI:10.1007/s1104201976683.





AlMarzouki, S, Evans, S, Marshall, T and Roberts, I (2005). Are these data real? Statistical methods for the detection
of data fabrication in clinical trials. Brit. Med. J 331, pp. 267270. DOI:10.1136/bmj.331.7511.267.





AlRawashdeh, F (2017). Applying Benford's law into Jordanian insurance companies to identify earning's manipulations. Business and Economic Horizons 13(2), pp. 210223. DOI:10.15208/beh.2017.16.





Alagoz, A and Ay, M (2001). Muhasebe denetiminde Benford kanunu temelli dijital analiz. Selçuk Üniversitesi Sosyal ve Ekonomik Araştırmalar Dergisi 4: 5976.
TUR





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. 139. DOI:10.2308/jeta50749.





Albers, DJ (1995). Professor of Magic Mathematics. Math Horizons Vol 2(3), February, pp. 1115.





Albrecht, CC (2008). Fraud and forensic accounting in a digital environment. White Paper for The Institute for Fraud Prevention, Brigham Young University.





Albrecht, CC, Albrecht, WS and Dunn, JG (2000). Conducting a ProActive Fraud Audit: A Case Study. The Journal of Forensic Accounting II: pp. 203218. ISSN/ISBN:15245586.





Albrecht, J (2000). Die Eins von Planet Zob. Die Zeit, 28 September.
GER





Albrecht, WS and Albrecht, CC (2002). Root out financial deception. Journal of Accountancy 193(4), pp. 3034. ISSN/ISBN:00218448.





Aldous, D and Phan, T (2009). When Can One Test an Explanation? Compare and Contrast Benford's Law and the Fuzzy CLT. Class project report, Statistics Department, UC Berkeley.





Aldous, D and Phan, T (2010). When Can One Test an Explanation? Compare and Contrast Benford's Law and the Fuzzy CLT. The American Statistician 64(3), pp. 221–227. ISSN/ISBN:00031305. DOI:10.1198/tast.2010.09098.





Aleksandrova, EB, Lavrova, DS and Yarmak, AV (2019). Benford’s Law in the Detection of DoS Attacks on Industrial Systems. Automatic Control and Computer Sciences 53(8), pp. 954–962. DOI:10.3103/S0146411619080030.





Alekseyev, MA (2016). Primenimost' zakona Benforda dlya opredeleniya dostovernosti finansovoy otchotnosti [The applicability of Benford's law to determine the reliability of financial statements]. Bulletin of the Novosibirsk State. Un. economics and management, No. 4, pp. 114128.
RUS





Alexander, J (2009). Remarks on the use of Benford's law. Social Science Research Network (November 13, 2009). Available at SSRN: http://ssrn.com/abstract=1505147 or . DOI:10.2139/ssrn.1505147.





Alexopoulos, T and Leontsinis, S (2014). Benford's Law in Astronomy. Journal of Astrophysics and Astronomy, 35(4), pp. 639648. ISSN/ISBN:02506335. DOI:10.1007/s120360149303z.





Alipour, A and Alipour, S (2019). Application of Benford’s Law in Analyzing Geotechnical Data. Civil Engineering Infrastructures Journal 52(2), pp. 323 – 334. DOI:10.22059/ceij.2019.272005.1534.





Allaart, PC (1997). An invariantsum characterization of Benford's law. Journal of Applied Probability 34(1), pp. 288291.





Allbright, JA and Merz, CJ (2019). Data analysis systems and methods for identifying recurring payment programs. Patent US2019/014748A Issued on May 16, 2019.





Allen, DP (1999). A new approach to the first digit phenomenon. The TothMaatian Review 14(3), pp. 68396847.





Alshaikh, L (2022). Benford's Law on Social Media. Young Scientists Journal, posted January 16, 2022, last accessed January 31, 2022.





Altamirano, C and Robledo, A (2009). Generalized Thermodynamics underlying the laws of Zipf and Benford. In: J. Zhou (ed.), Complex Sciences 2009, Part II, LNICST 5, pp. 22322237. ISSN/ISBN:18678211. DOI:10.1007/9783642024696_100.





Altamirano, C and Robledo, A (2011). Possible thermodynamic structure underlying the laws of Zipf and Benford. Eur. Phys. J. B 81, pp. 345351. ISSN/ISBN:14346036. DOI:10.1140/epjb/e2011109685.





Alves, AD, Yanasee, HH and Soma, NY (2016). An analysis of bibliometric indicators to JCR according to Benford’s law. Scientometrics 107(3), pp. 1489–1499. DOI:10.1007/s1119201619083.





Alves, AD, Yanasse, HH and Soma, NY (2014). Benford's Law and articles of scientific journals: comparison of JCR® and Scopus data. Scientometrics 98, pp. 173184. ISSN/ISBN:01389130. DOI:10.1007/s1119201310308.





Amanda Bowman, A (2016). Contributions to the Testing of Benford's Law. Masters Thesis, McMaster University, Hamilton, Canada.





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), pp. 520. DOI:10.1108/03074350010766954.





Amiram, D, Bozanic, Z and Rouen, E (2015). Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4), pp. 1540–1593. DOI:10.1007/s111420159333z.





Amouzegar, M and Moshirvaziri, K (2018). Information Security and Benford’s Law . Posted on Decision Sciences Institute blog May 3; last accessed October 11, 2019.





Amouzegar, MA, Moshirvaziri, K and Snyder, D (2018). Benford's Law And Its Application To Modern Information Security. Proceedings of 47th Annual Meeting of WDSI (Western Decision Sciences Institute) .





Amruthnath, N (2020). Benford’s Law: Applying to Existing Data. Posted on Rbloggers.com, last accessed August 29, 2020.





Anab, F, Khaliq, A and Younas, I (2021). A Statistical Analysis of Covid19 Data of Pakistan by Applying Benford’s Law. Journal of Applied Pharmacy 13, pp. 5560.





Anderson, TC, Rolen, L and Stoehr, R (2011). Benford's Law for Coefficients of Modular Forms and Partition Functions. Proceedings of the American Mathematical Society, Vol. 139, No. 5, May 2011, pp. 15331541. ISSN/ISBN:00029939.





Andriotis, P, Oikonomou, G and Tryfonas, T (2013). JPEG steganography detection with Benford's law. Digital Investigation 9(34), pp. 24657. DOI:10.1016/j.diin.2013.01.005.





Anonymous (2007). A Guide to Benford’s Law. A CaseWare IDEA Research Department Document; last accessed December 7, 2019.





Anonymous (2008). Ley de Benford. Blog posted on Estadistica para todos; last accessed January 4, 2022.
SPA





Anonymous (2011). Corporate Fraud: Every good boy deserves fudged profits. The Economist, October 13.





Anonymous (2012). The scam busters. The Economist, Dec 15th, Free Exchange.





Anonymous (2014). Benford's Law. Online posting last accessed 22 Feb 2016.





Anonymous (2016). How to: Apply Benford’s Law in Excel to Detect Fraudulent Activity. Posted on oregonaudits.org blog January 5; last accessed October 11, 2019.





Anonymous (2016). The Diary of Frank Benford. Ebook published by ACL Software, September 28.





Aono, JY and Guan, L (2008). The Impact of SarbanesOxley Act on Cosmetic Earnings Management. Research in Accounting Regulation, Vol. 20, pp. 205–215. ISSN/ISBN:10520457. DOI:10.1016/S10520457(07)002123.





Archambault, JJ and Archambault, ME (2011). Earnings management among firms during the preSEC era: a Benford’s law analysis. The Accounting Historians Journal
Vol. 38, No. 2 (December 2011), pp. 145170 . ISSN/ISBN:01484184.





Aris, NA, Othman, R, Arif, SMM, Malek, MAA and Omar, N (2013). Fraud Detection: Benford’s Law vs Beneish Model. 2013 IEEE Symposium on Humanities, Science and Engineering Research (SHUSER).





Aris, NA, Othman, R, Bukhori, MAM, Arif, SMM and Malek, MAA (2017). Detecting Accounting Anomalies Using Benford’s Law: Evidence from the Malaysian Public Sector. Management & Accounting Review 16(2), pp. 73100.





Arita, M (2005). Scalefreeness and biological networks. Journal of Biochemistry, 138 (1): 14. ISSN/ISBN:0021924X. DOI:10.1093/jb/mvi094.





Arkan, MM (2010). Analisis Penggunaan Benford’s Law Dalam perencanaan Audit Pada Direktorat Jenderal Bea dan Cukai. [Analysis of the use of Benford's Law in planning an audit at the Directorate General of Customs and Excise]. Masters thesis, Universitas Gadjah Mada Yogyakarta, and presentation at Simposium Nasional Akuntansi XIII. Purwokerto, Indonesia.
IND





Armstrong, JS (2001). Extrapolation for timeseries and crosssectional data. . In: Principles of Forecasting: a Handbook for Researchers and Practitioners, Kluwer Academic Publishers.





Aron, J (2013). Mathematical crimefighter helps hunt for alien worlds. New Scientist Online, 28 November 2013.





Aron, J (2013). Crimefighting maths law confirms planetary riches. New Scientist, 220(2945), p. 12. ISSN/ISBN:13648500. DOI:10.1016/S02624079(13)62775X.





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:10848045. DOI:10.1016/j.jnca.2013.09.007.





Asadi, AN (2015). An approach for detecting anomalies by assessing the interarrival time of UDP packets and flows using Benford's law. 2nd International Conference on KnowledgeBased Engineering and Innovation (KBEI), Tehran, pp. 257262. DOI:10.1109/KBEI.2015.7436057.





Aschwanden, D and Diekmann, A (2011). Analyse der Schweizer Nationalratswahlen von 2007
mit dem Benford’schen Gesetz. Gruppenarbeit an der ETH Zürich, betreut von
Prof. Andreas Diekmann.
GER





Ascioglu, A, Gonzalez, J and Zbib, L (2021). Analysis of Sustainability Reports for Top 20 Companies in the S&P 500 Index. The Journal of Impact and ESG Investing 2(2). DOI:10.3905/jesg.2021.1.036.





Ashcraft, MH (1992). Cognitive arithmetic: A review of data and theory. Cognition 44 (Aug), pp. 75106. ISSN/ISBN:00100277. DOI:10.1016/00100277(92)90051I.





Ashcraft, MH and Christy, KS (1995). The Frequency of Arithmetic Facts in Elementary Texts: Addition and Multiplication in Grades 16. Journal for Research in Mathematics Education 26(5), pp. 396421.





Asllani, A and Naco, M (2014). Using Benford’s Law for Fraud Detection in Accounting Practices. Journal of Social Science Studies 2(1), pp. 129143. DOI:10.5296/jsss.v2i1.6395.





Auffhammer, M and Carson, RT (2007). Forecasting the Path of China’s CO2 Emissions: Offsetting Kyoto  And Then Some. Department of Agricultural & Resource Economics, UCB CUDARE Working Papers no. 971 (University of California, Berkeley).





Auffhammer, M and Carson, RT (2008). Forecasting the path of China's CO_{2} emissions using provincelevel information. J. Environ. Econ. Manage. 55(3), pp. 229247. ISSN/ISBN:00950696. DOI:10.1016/j.jeem.2007.10.002.





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. 817. DOI:10.1016/j.chaos.2016.03.002.





Ausloos, M, Cerqueti, R and Lupi, C (2017). Longrange properties and data validity for hydrogeological time series: The case of the Paglia river. Physica A: Statistical Mechanics and its Applications 470, pp. 3950. DOI:10.1016/j.physa.2016.11.137.





Ausloos, M, Cerqueti, R and Mir, TA (2017). Data science for assessing possible tax income manipulation: The case of Italy. Chaos, Solitons and Fractals 104, pp. 238–256. DOI:10.1016/j.chaos.2017.08.012.





Ausloos, M, Ficcadenti, V, Dhesi, G and Shakeel, M (2021). Benford’s laws tests on S&P500 daily closing values and the corresponding daily logreturns both point to huge nonconformity. Physica A: Statistical Mechanics and its Applications 574, pp. 125969. DOI:10.1016/j.physa.2021.125969.





Ausloos, M, Ficcadenti, V, Dhesi, G and Shakeel, M (2021). Benford's laws tests on S&P500 daily closing values and the corresponding daily logreturns both point to huge nonconformity. Preprint arXiv:2104.07962 [qfin.ST]; last accessed April 30, 2021. To appear in: Physica A: Statistical Mechanics and its Applications, 574. DOI:10.1016/j.physa.2021.125969.





Ausloos, M, Herteliu, C and Ileanu, BV (2015). Breakdown of Benford’s law for birth data. Physica A: Statistical Mechanics and its Applications
Volume 419, pp. 736–745. ISSN/ISBN:03784371. DOI:10.1016/j.physa.2014.10.041.





Australia, H (2020). Joe Biden’s votes violate Benford’s Law (Mathematics). Posted on GNews.org blog Nov 7, 2020; last accessed November 8, 2020.





Avcı, O and Demirci, Z (2016). Benford Kanunu’nun Vergi Denetiminde Kullanımı Ve Bir Örnek Uygulama [Use of Benford's Law in Tax Auditing and A Sample Application]
. İnsan ve Toplum Bilimleri Araştırması Dergisi 5(7), pp. 22322246. DOI:10.15869/itobiad.260262.
TUR





Avery, N and Xin, Z (2013). China Export Surge Spurs Data Skepticism at Goldman, UBS. Bloomberg News, January 13, 2013.





Ay, B and Efrem, N (2021). Benford’s law applied to sale prices on the Swedish housing market. Bachelor thesis, Department of Statistics Nr 2021:13, Stockholms Universitet.





Aybars, A and Ataunal, L (2016). An application of Benford’s law to fundamental accounting figures reported by Borsa Istanbul (BIST) companies. Journal of Economics, Finance and Accounting 3(3), pp. 234243. DOI:10.17261/Pressacademia.2016321991.





Azevedo, CdS, Gonçalves, RF, Gava, VL and Spinola, MdM (2021). A Benford’s Law based methodology for fraud detection in social welfare programs: Bolsa Familia analysis. Physica A 567, p. 125626. DOI:10.1016/j.physa.2020.125626.





Azevedo, CdS, Gonçalves, RF, Gava, VL and Spinola, MdM (2021). A Benford’s Law based method for fraud detection using R Library. MethodsX 2021. DOI:10.1016/j.mex.2021.101575.




