This work cites the following items of the Benford Online Bibliography:
Beber, B and Scacco, A (2012). What the Numbers Say: A Digit-Based Test for Election Fraud. Political Analysis 20 (2), pp. 211-234. DOI:10.1093/pan/mps003. | ||||
Breunig, C and Goerres, A (2011). Searching for Electoral Irregularities in an Established Democracy: Applying Benford’s Law Tests to Bundestag Elections in Unified Germany. Electoral Studies 30(3) September 2011, pp. 534-545. | ||||
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. | ||||
Cho, WKT and Gaines, BJ (2007). Breaking the (Benford) law: Statistical fraud detection in campaign finance. American Statistician 61(3), pp. 218-223. ISSN/ISBN:0003-1305. DOI:10.1198/000313007X223496. | ||||
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. | ||||
Diekmann, A and Jann, B (2010). Benford’s Law and Fraud Detection: Facts and Legends. German Economic Review 11(3), pp. 397–401. DOI:10.1111/j.1468-0475.2010.00510.x. | ||||
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. | ||||
Günnel, S and Tödter, K-H (2009). Does Benford's law hold in economic research and forecasting?. Empirica 36, pp. 273-292. DOI:10.1007/s10663-008-9084-1. | ||||
Hill, TP (1995). Base-Invariance Implies Benford's Law. Proceedings of the American Mathematical Society 123(3), pp. 887-895. ISSN/ISBN:0002-9939. DOI:10.2307/2160815. | ||||
Kinnunen, J and Koskela, M (2003). Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2, pp. 39-68. DOI:10.2308/jiar.2003.2.1.39. | ||||
Ley, E (1996). On the Peculiar Distribution of the US Stock Indexes' Digits. American Statistician 50(4), pp. 311-313. ISSN/ISBN:0003-1305. DOI:10.1080/00031305.1996.10473558. | ||||
Mebane, WR Jr (2011). Comment on “Benford's Law and the Detection of Election Fraud”. Political Analysis 19(3), pp. 269-272. DOI:10.1093/pan/mpr024. | ||||
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. | ||||
Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91. | ||||
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 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. | ||||
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. | ||||
Nye, J and Moul, C (2007). The Political Economy of Numbers: On the Application of Benford's Law to International Macroeconomic Statistics. The BE Journal of Macroeconomics 7(1), pp. 1-14. DOI:10.2202/1935-1690.1449. | ||||
Pinkham, RS (1961). On the Distribution of First Significant Digits. Annals of Mathematical Statistics 32(4), pp. 1223-1230. ISSN/ISBN:0003-4851. | ||||
Quick, R and Wolz, M (2003). Benford's Law in deutschen Rechnungslegungsdaten. Betriebswirtschaftliche Forschung und Praxis 55(2), pp. 208-224. ISSN/ISBN:0340-5370. 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. | ||||
Rodriguez, RJ (2004). First Significant Digit Patterns from Mixtures of Uniform Distributions. American Statistician 58(1), pp. 64-71. ISSN/ISBN:0003-1305. DOI:10.1198/0003130042782. | ||||
Schräpler, J-P (2010). Benford's Law as an instrument for fraud detection in surveys using the data of the Socio-Economic Panel (SOEP). Socio-Economic Panel (SOEP) paper No. 273, March 2, 2010. DOI:10.2139/ssrn.1562574. | ||||
Skousen, CJ, Guan, L and Wetzel, TS (2004). Anomalies and unusual patterns in reported earnings: Japanese managers round earnings. Journal of International Financial Management & Accounting 15(3), 212-234. DOI:10.1111/j.1467-646X.2004.00108.x. | ||||
Tödter, K-H (2009). Benford's Law as an Indicator of Fraud in Economics. German Economic Review 10(3), 339-351. DOI:10.1111/j.1468-0475.2009.00475.x. | ||||
van Caneghem, T (2002). Earnings management induced by cognitive reference points. The British Accounting Review 34(2), 167-178. DOI:10.1006/bare.2002.0190. | ||||
van Caneghem, T (2004). The impact of audit quality on earnings rounding-up behaviour: some UK evidence. European Accounting Review 13(4), 771-786. DOI:10.1080/0963818042000216866. | ||||
Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237. DOI:10.1007/s11846-008-0019-9. |