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), pp. 77-81.
This work cites the following items of the Benford Online Bibliography:
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572.
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Hill, TP (1995). The Significant-Digit Phenomenon. American Mathematical Monthly 102(4), pp. 322-327. DOI:10.2307/2974952.
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Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91.
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Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83.
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Nigrini, MJ (1999). Adding value with digital analysis. The Internal Auditor 56(1), pp. 21-23.
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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/ISBN:0278-0380.
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