This work cites the following items of the Benford Online Bibliography:
Albrecht, CC (2008). Fraud and forensic accounting in a digital environment. White Paper for The Institute for Fraud Prevention, Brigham Young University. | ||||
Armstrong, JS (2001). Extrapolation for time-series and cross-sectional data. . In: Principles of Forecasting: a Handbook for Researchers and Practitioners, Kluwer Academic Publishers. | ||||
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572. | ||||
Berton, L (1995). He’s Got Their Number: Scholar Uses Math to Foil Financial Fraud. The Wall Street Journal, p. B1, July 10. | ||||
Bhattacharya, S (2002). From Kautilya to Benford – Trends in Forensic and Investigative Accounting. Bond Business School Publications. Paper 60. | ||||
Bhattacharya, S, Kumar, K and Smarandache, F (2005). Conditional probability of actually detecting a financial fraud – a neutrosophic extension to Benford’s law. International Journal of Applied Mathematics 17(1), pp. 7-14. | ||||
Bonache, A, Moris, K and Maurice, J (2009). Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode [Risk of Reviews based on Benford Law in the Fashion Sector]. Munich Personal RePEc Archive (MPRA) Paper No. 15352, posted 26 May 2009. FRE | ||||
Busta, B and Sundheim, R (1992). Tax return numbers tend to obey Benford's law. Center for Business Research Working Paper No. W93-106-94, St. Cloud State University, Minnesota. | ||||
Busta, B and Sundheim, R (1992). Detecting manipulated tax returns with the use of Benford's Law. Center for Business Research Working Paper W95-106-94, St. Cloud State University, Minnesota. | ||||
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. | ||||
Costa, JI, dos Santos, J and Travassos, S (2012). An Analysis of Federal Entities’ Compliance with Public Spending: Applying the Newcomb-Benford Law to the 1st and 2nd Digits of Spending in Two Brazilian States*. R. Cont. Fin. – USP, São Paulo, v. 23, n. 60, pp. 187-198. | ||||
Das, S and Zhang, H (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting & Economics 35(1), pp. 31-50. ISSN/ISBN:0165-4101. DOI:10.1016/S0165-4101(02)00096-4. | ||||
Diekmann, A (2007). Not the First Digit! Using Benford's Law to Detect Fraudulent Scientific Data. Journal of Applied Statistics 34(3), pp. 321-329. ISSN/ISBN:0266-4763. DOI:10.1080/02664760601004940. | ||||
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 | ||||
dos Santos, J, Diniz, JA and Corrar, LJ (2005). The focus is the sampling theory in the fields of traditional accounting audit and digital audit: testing the Newcomb-Benford Law for the first digit of in public accounts. Brazilian Business Review 2(1), pp. 69-86. | ||||
dos Santos, J, Diniz, JA and Ribeiro Filho, JF (2003). A Lei de Newcomb- Benford: uma aplicação para determinar o DNA-equivalente das despesas no setor público. Proceedings of 3rd Congresso usp de controladoria e contrabilidade congresso, Brazil. POR | ||||
dos Santos, J, Filho, JFR, Lagioia, U, Filho, BFA and Araújo, IJCD (2009). Applications of the Newcomb-Benford law in the tax audit of the service tax (ISS). Revista Contabilidade & Finanças 20(49), pp. 63-78. DOI:10.1590/S1519-70772009000100006. POR | ||||
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, pp. 17-34. | ||||
Geyer, CL and Williamson, PP (2004). Detecting Fraud in Data Sets Using Benford's Law. Communications in Statistics: Simulation and Computation 33(1), pp. 229-246. ISSN/ISBN:0361-0918. DOI:10.1081/SAC-120028442. | ||||
Huxley, SJ (1999). Why Benford's Law works and How to do digit analysis on spreadsheets. Presented at the 1999 International Conference of the Decision Sciences Institute. | ||||
Johnson, GG (2005). Financial Sleuthing Using Benford's Law to Analyze Quarterly Data with Various Industry Profiles. Journal of Forensic Accounting 6(2), pp. 293-316. | ||||
Krakar, Z and Žgela, M (2009). Application of Benford's Law in information systems auditing. Journal of Information and Organizational Sciences, 33(1), pp. 39-51. | ||||
Kumar, K and Bhattacharya, S (2003). Benford’s law and its application in financial fraud detection. Advances in Financial Planning and Forecasting 11, pp. 57-70. | ||||
Lagioia, UCT, de Araújo, IJC, de Figueiredo Alves Filho, B, Barros, MAB and de Almeida Santos, SGO (2011). Aplicabilidade da Lei de Newcomb-Benford nas fiscalizações do Imposto sobre Serviços. Revista de Contabilidade e Finanças –USP, São Paulo, 22 (56) pp. 203-224. ISSN/ISBN: 1519-7077. POR | ||||
Lindsay, DH, Foote, PS, Campbell, A and Reilly, DP (2004). Detecting fraud in the data using automatic intervention detection. Fraud Magazine. A Publication of the Association of Certified Fraud Examiners, January/February 2004. | ||||
Moore, GB and Benjamin, CO (2004). Using Benford's Law for fraud detection. Internal Auditing 19(1), pp. 4-9. | ||||
Nigrini, MJ (1993). Can Benford's law be used in forensic accounting?. The Balance Sheet (June), pp. 7-8. | ||||
Nigrini, MJ (2000). Digital Analysis Using Benford's Law: Tests and Statistics for Auditors. Global Audit Publications: Vancouver, Canada. DOI:10.1201/1079/43266.28.9.20010301/30389.4. | ||||
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, pp. 92-110. DOI:10.1108/eb043420. | ||||
Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using Second-Order Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), pp. 305-324. DOI:10.2308/aud.2009.28.2.305 . | ||||
Niskanen, J and Keloharju, M (2000). Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms. European Accounting Review 9(3), pp. 443-452. DOI:10.1080/09638180020017159. | ||||
Posch, PN (2004). Ziffernanalyse in der Fälschungsaufspürung. Benford’s Gesetz und Steuererklärungen in Theorie und Praxis. Unpublished manuscript; link no longer available. GER | ||||
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), pp. 243-255. DOI:10.1111/j.1468-0475.2011.00542.x. | ||||
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, pp. 135-146. | ||||
Rejesus, RM, Little, BB and Jamarillo, M (2006). Is there Manipulation of Self-Reported Yield Data in Crop Insurance? An Application of Benford’s Law. Journal of Forensic Accounting 7(2), pp. 495-512. | ||||
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/ISBN:1015-8812. | ||||
Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826. |