This work cites the following items of the Benford Online Bibliography:
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Archambault, JJ and Archambault, ME (2011). Earnings management among firms during the pre-SEC era: a Benford’s law analysis. The Accounting Historians Journal Vol. 38, No. 2 (December 2011), pp. 145-170 . ISSN/ISBN:0148-4184. | ||||
Asllani, A and Naco, M (2014). Using Benford’s Law for Fraud Detection in Accounting Practices. Journal of Social Science Studies 2(1), pp. 129-143. DOI:10.5296/jsss.v2i1.6395. | ||||
Ausloos, M, Herteliu, C and Ileanu, B-V (2015). Breakdown of Benford’s law for birth data. Physica A: Statistical Mechanics and its Applications Volume 419, pp. 736–745. ISSN/ISBN:0378-4371. DOI:10.1016/j.physa.2014.10.041. | ||||
Aybars, A and Ataunal, L (2016). An application of Benford’s law to fundamental accounting figures reported by Borsa Istanbul (BIST) companies. Journal of Economics, Finance and Accounting 3(3), pp. 234-243. DOI:10.17261/Pressacademia.2016321991. | ||||
Baryła, M (2017). The First Significant Digit Distribution Analysis of Financial Data of Selected Companies from Media Sector Listed on the Warsaw Stock Exchange. Res. Pap. Wrocław Univ. Econ. 469, pp. 11–20. DOI:10.15611/pn.2017.469.01. POL | ||||
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572. | ||||
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. | ||||
Cella, RS and Zanolla, E (2018). Benford’s Law and transparency: an analysis of municipal expenditure. Brazilian Business Review, 15(4), pp. 331-347. DOI:10.15728/bbr.2018.15.4.2. | ||||
Christian, CW and Gupta, S (1993). New evidence on "Secondary Evasion". The Journal of the American Taxation Association 15(1), pp. 72-93. | ||||
Cleary, R and Thibodeau, JC (2005). Applying Digital Analysis Using Benford‘s Law to Detect Fraud: The Dangers of Type I Errors. Auditing - A Journal of Practice & Theory 24(1), pp. 77-81. ISSN/ISBN:0278-0380. DOI:10.2308/aud.2005.24.1.77. | ||||
Clippe, P and Ausloos, M (2012). Benford's law and Theil transform of financial data. Physica A: Statistical Mechanics and its Applications 391(24), pp. 6556–6567. | ||||
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. | ||||
Das, RC, Mishra, CS and Rajib, P (2017). Detection of Anomalies in Accounting Data Using Benford’s Law: Evidence from India. Journal of Social Science Studies 4(1), pp. 123-139. DOI:10.5296/jsss.v4i1.9873. | ||||
Davydov, D and Swidler, S (2016). Reading Russian Tea Leaves: Assessing the Quality of Bank Financial Statements with the Benford Distribution. Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pp. 1-20. DOI:10.1142/S0219091516500211. | ||||
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. | ||||
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. | ||||
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. | ||||
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. | ||||
Ferrero, JM, Ballesteros, BC and Milani Filho, MAF (2015). The link between earnings management and digital pattern. Revista de Administração, Contabilidade e Economia, 14(1), pp. 351-382. DOI:10.18593/race.v14i1.4065 . | ||||
Gava, AM and Vitiello, LRdS (2007). Inflation, Quarterly Financial Statements and Fraud: Benford’s Law and the Brazilian Case. XXXI Encontro da ANPAD, Rio de Janeiro, Sep 22-26, 2007. | ||||
Gonzalez-Garcia, J and Pastor, G (2009). Benford’s Law and Macroeconomic Data Quality. International Monetary Fund Working Paper WP/09/10, Statistics Department, January 2009. | ||||
Guan, L, Lin, F and Fang, W (2008). Goal-Oriented Earnings Management: Evidence from Taiwanese Firms. Emerging Markets Finance and Trade 44(4), pp. 19-32. DOI:10.2753/REE1540-496X440402. | ||||
Henselmann, K, Ditter, D and Scherr, E (2015). Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting 12 (1), pp. 117–151. DOI:10.2308/jeta-51247. | ||||
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237. | ||||
Istrate, C (2019). Detecting earnings management using Benford’s Law: the case of Romanian listed companies. Journal of Accounting and Management Information Systems 18(2), pp. 198-223. DOI:10.24818/jamis.2019.02003. | ||||
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. 39-65. | ||||
Judge, G and Schechter, L (2009). Detecting problems in survey data using Benford’s law. J. Human Resources 44, pp. 1-24. DOI:10.3368/jhr.44.1.1. | ||||
Kruger, PS and Yadavalli, VSS (2017). The Power of One: Benford's Law. South African Journal of Industrial Engineering Vol 28(2), pp. 1-13. DOI:10.7166/28-2-1753. | ||||
Lacasa, L and Fernández-Gracia, J (2019). Election Forensics: Quantitative methods for electoral fraud detection. Forensic Science International 294, pp. e19-e22. DOI:10.1016/j.forsciint.2018.11.010. | ||||
Lacina, M, Lee, BB and Kim, DW (2018). Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management. Journal of International Accounting, Auditing & Taxation 30, pp. 2–17. DOI:10.1016/j.intaccaudtax.2017.12.002. | ||||
Lin, F, Lin, L-J, Yeh, C-C and Wang-T-S (2018). Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford's law. The Quarterly Review of Economics and Finance 68, pp. 158-170. DOI:10.1016/j.qref.2017.09.005. | ||||
Maher, M and Akers, M (2002). Using Benford's Law to Detect Fraud in the Insurance Industry. International Business & Economics Research Journal 1(7), 2002, pp. 1-11. | ||||
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Michalski, T and Stoltz, G (2013). Do Countries Falsify Economic Data Strategically? Some Evidence That They Might. The Review of Economics and Statistics 95(2), pp. 591-616. DOI:10.1162/REST_a_00274. | ||||
Mir, TA and Ausloos, M (2018). Benford's law: a 'sleeping beauty' sleeping in the dirty pages of logarithmic tables. Journal of the Association for Information Science and Technology 69(3) pp. 349–358. DOI:10.1002/asi.23845. | ||||
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. | ||||
Nguyen, TT, Duong, C and Nguyen, N (2018). Benford’s Law, earnings management, and accounting conservatism: The UK evidence. Proceedings of European Financial Management Association (EFMA) Annual Meeting, Milan. | ||||
Nigrini, MJ (1994). Using digital frequencies to detect fraud. Fraud Magazine, The White Paper Index 8(2), pp. 3-6. | ||||
Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91. | ||||
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Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using Second-Order Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), pp. 305-324. DOI:10.2308/aud.2009.28.2.305 . | ||||
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