Lehman, M, Watson, M and Jones, T (2007). Flexing Your (Super) Financial Sleuth Power. Journal of Accountancy, vol. 203, no. 6, pp. 50–54.
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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Newcomb, S (1881). Note on the frequency of use of the different digits in natural numbers. American Journal of Mathematics 4(1), pp. 39-40. ISSN/ISBN:0002-9327. DOI:10.2307/2369148.
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Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83.
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Rose, AM and Rose, JM (2003). Turn Excel into a financial sleuth: an easy-to-use digital analysis tool can red-flag irregularities. Journal of Accountancy 196(2), pp. 58-60.
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