Xie, Yuf, Xie, Yut and Xie, S (2019). Financial data Conformance to Benford’s Law and its impact on Audit Fees. 2019 International Conference on Education, E-Learning and Economic Research (IC3ER 2019), pp. 311-318.
This work cites the following items of the Benford Online Bibliography:
Amiram, D, Bozanic, Z and Rouen, E (2015). Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4), pp. 1540–1593. DOI:10.1007/s11142-015-9333-z.
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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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Yin, H (2015). Financial statement conformance to Benford's law and audit fees. Masters thesis, Macquarie University, Sydney, Australia
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