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 Weinberg, R (1998). Using Benford’s law and neural networks as a review procedure. Managerial Auditing Journal 13(6), pp. 356-366. DOI:10.1108/02686909810222375. | ||||
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. | ||||
Costa, JI (2012). Desenvolvimento de metodologias contabilométricas aplicadas a auditoria contábil digital: uma proposta de análise da lei de Newcomb-Benford para os Tribunais de Contas. Thesis, Universidade Federal de Pernambuco, Recife, Brasil. POR | ||||
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. | ||||
Costa, JI, Travassos, SK and dos Santos, J (2013). Application of Newcomb-Benford Law in accounting audit: A bibliometric analysis in the period from 1988 to 2011. 10th International Conference on Information Systems and Technology Management - CONTECSI June, 12 to 14, 2013 - São Paulo, Brazil, pp. 16-30. POR | ||||
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. | ||||
Drake, PD and Nigrini, MJ (2000). Computer assisted analytical procedures using Benford’s law. Journal of Accounting Education 18, pp. 127-146. DOI:10.1016/S0748-5751(00)00008-7. | ||||
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. | ||||
Formann, AK (2010). The Newcomb-Benford Law in Its Relation to Some Common Distributions. PLoS ONE 5(5): e10541. DOI:10.1371/journal.pone.0010541. | ||||
Forster, RP (2006). Auditoria contábil em entidades do terceiro setor : uma aplicação da Lei Newcomb-Benford. Universidade de Brasília, Brasília. POR | ||||
Friar, JL, Goldman, T and Pérez–Mercader, J (2012). Genome Sizes and the Benford Distribution. PLoS ONE 7(5): e36624. DOI:10.1371/journal.pone.0036624. | ||||
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. | ||||
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237. | ||||
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. | ||||
Hill, TP (1998). The First-Digit Phenomenon. American Scientist 86 (4), pp. 358-363. ISSN/ISBN:0003-0996. DOI:10.1511/1998.4.358. | ||||
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. | ||||
Janvresse, E and de la Rue, T (2004). From Uniform Distributions to Benford’s Law. Journal of Applied Probability 41(4), pp. 1203-1210. ISSN/ISBN:0021-9002. | ||||
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 | ||||
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. |