Nigrini, MJ (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal 34(5), pp. 606--626.
This work cites the following items of the Benford Online Bibliography:
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327.
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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.
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Debreceny, RS and Gray, GL (2010). Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems, Vol. 11, No. 3, pp. 157–181. DOI:10.1016/j.accinf.2010.08.001.
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Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law
. The Journal of Applied Business Research 30 (5), pp.1485-1492.
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Nigrini, MJ (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:978-1-118-15285-0. DOI:10.1002/9781119203094.
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Nigrini, MJ (2016). The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks. Journal of Forensic Accounting Research, Vol. 1, No. 1, pp. A1-A26. DOI:10.2308/jfar-51465.
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Nigrini, MJ (2017). Audit Sampling Using Benford's Law: A Review of the Literature With Some New Perspectives. Journal of Emerging Technologies in Accounting Vol. 14, No. 2,
pp. 29–46. DOI:10.2308/jeta-51783.
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