Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551572.





Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321327.





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 15245586/Vol. V, pp. 1734.





Guan, L, Lin, F and Fang, W (2008). GoalOriented Earnings Management: Evidence from Taiwanese Firms. Emerging Markets Finance and Trade 44(4), pp. 1932. DOI:10.2753/REE1540496X440402.





Hill, TP (1995). BaseInvariance Implies Benford's Law. Proceedings of the American Mathematical Society 123(3), pp. 887895. ISSN/ISBN:00029939. DOI:10.2307/2160815.





Johnson, GC (2009). Using Benford’s Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, Vol. 1 Issue 2, pp. 3965.





Johnson, P (2005). Fraud Detection with Benford's Law. Accountancy Ireland, 37, pp. 1617.





Jordan, CE and Clark, SJ (2011). Detecting Cosmetic Earnings Management Using Benford’s Law. The CPA Journal 81 (2), pp. 32–37.





Newcomb, S (1881). Note on the frequency of use of the different digits in natural numbers. American Journal of Mathematics 4(1), pp. 3940. ISSN/ISBN:00029327. DOI:10.2307/2369148.





Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 7291.





Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 7983.





Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the EnronAndersen Episode. Review of Accounting and Finance 4, pp. 92110. DOI:10.1108/eb043420.





Nigrini, MJ (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:9781118152850. DOI:10.1002/9781119203094.





Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using SecondOrder Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), pp. 305324. DOI:10.2308/aud.2009.28.2.305
.





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), 5267. ISSN/ISBN:02780380.





Simkin, MG (2010). Using Spreadsheets and Benford’s Law to Test Accounting Data. ISACA Journal, Volume 1.





Singleton, TW (2011). Understanding and applying Benford’s Law. ISACA Journal, v.3 pp.14.





Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773787. ISSN/ISBN:00014826.




