Asllani, A and Naco, M (2014). Using Benford’s Law for Fraud Detection in Accounting Practices. Journal of Social Science Studies 2(1), pp. 129-143.
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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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.
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Nigrini, MJ (1992). The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies. PhD thesis, University of Cincinnati, OH, USA.
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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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Pinkham, RS (1961). On the Distribution of First Significant Digits. Annals of Mathematical Statistics 32(4), pp. 1223-1230. ISSN/ISBN:0003-4851.
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