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Parnes, D (2022). Banks’ Off-Balance Sheet Manipulations. Quarterly Review of Economics and Finance.

This work cites the following items of the Benford Online Bibliography:

Alali, FA and Romero, S (2013). Benford’s Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting Vol. 10, No. 1, pp. 1-39. DOI:10.2308/jeta-50749. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Barney, BB and Schulzke, KS (2016). Moderating "Cry Wolf" events with excess MAD in Benford's law research and practice. J. Forensic Account. Res. 1 (1), A66–A90. DOI:10.2308/jfar-51622. View Complete Reference Online information Works that this work references Works that reference this work
Becker, PW (1982). Patterns in Listings of Failure-Rate and MTTF Values and Listings of Other Data. IEEE Transactions on Reliability 31(2), 132-134. ISSN/ISBN:0018-9529. View Complete Reference Online information Works that this work references Works that reference this work
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Boyle, J (1994). An Application of Fourier Series to the Most Significant Digit Problem. American Mathematical Monthly 101(9), pp. 879-886. ISSN/ISBN:0002-9890. DOI:10.2307/2975136. View Complete Reference Online information Works that this work references Works that reference this work
Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Christian, CW and Gupta, S (1993). New evidence on "Secondary Evasion". The Journal of the American Taxation Association 15(1), pp. 72-93. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Cohen, DIA (1976). An Explanation of the First Digit Phenomenon. Journal of Combinatorial Theory Series A 20(3), pp. 367-370. ISSN/ISBN:0097-3165. View Complete Reference Online information Works that this work references Works that reference this work
De Ceuster, MJK, Dhaene, G and Schatteman, T (1998). On the hypothesis of psychological barriers in stock markets and Benford’s law. Journal of Empirical Finance 5(3), pp. 263-279. DOI:10.1016/S0927-5398(97)00024-8. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), pp. 675-690. DOI:10.2308/iace.1999.14.4.675. View Complete Reference Online information Works that this work references Works that reference this work
Giles, DE (2007). Benford's law and naturally occurring prices in certain eBay auctions. Applied Economics Letters 14(3), pp. 157-161. ISSN/ISBN:1350-4851. DOI:10.1080/13504850500425667. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1995). A Statistical Derivation of the Significant-Digit Law. Statistical Science 10(4), pp. 354-363. ISSN/ISBN:0883-4237. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1998). The First-Digit Phenomenon. American Scientist 86 (4), pp. 358-363. ISSN/ISBN:0003-0996. DOI:10.1511/1998.4.358. View Complete Reference Online information Works that this work references Works that reference this work
Hoyle, DC, Rattray, M, Jupp, R and Brass, A (2002). Making sense of microarray data distributions. Bioinformatics 18(4), pp. 576-584. ISSN/ISBN:1367-4803. DOI:10.1093/bioinformatics/18.4.576. View Complete Reference Online information Works that this work references Works that reference this work
Huang, SM, Yen, DC, Yang, LW and Hua, JS (2008). An investigation of Zipf's Law for fraud detection. Decision Support Systems 46(1), pp. 70-83. DOI:10.1016/j.dss.2008.05.003. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Lemons, DS (1986). On the Numbers of Things and the Distribution of first Digits. American Journal of Physics 54(9), pp. 816-817. ISSN/ISBN:0002-9505. DOI:10.1119/1.14453. View Complete Reference Online information Works that this work references Works that reference this work
Lesperance, M, Reed, WJ, Stephens, MA, Tsao, C and Wilton, B (2016). Assessing Conformance with Benford’s Law: Goodness-Of-Fit Tests and Simultaneous Confidence Intervals. PLoS One 11(3): e0151235; published online 2016 Mar 28. DOI:10.1371/journal.pone.0151235. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Nigrini, MJ (1996). A taxpayer compliance application of Benford’s law. Journal of the American Taxation Association 18(1), pp. 72-91. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2015). Persistent Patterns in Stock Returns, Stock Volumes, and Accounting Data in the U.S. Capital Markets. Journal of Accounting, Auditing & Finance, Vol. 30(4) pp. 541–557. DOI:10.1177/0148558X15584051. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2016). The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks. Journal of Forensic Accounting Research, Vol. 1, No. 1, pp. A1-A26. DOI:10.2308/jfar-51465. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ and Miller, SJ (2007). Benford’s Law Applied to Hydrology Data—Results and Relevance to Other Geophysical Data. Mathematical Geology 39(5), 469-490. ISSN/ISBN:0882-8121. DOI:10.1007/s11004-007-9109-5. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Pietronero, L, Tosatti, E, Tosatti, V and Vespignani, A (2001). Explaining the uneven distribution of numbers in nature: the laws of Benford and Zipf. Physica A - Statistical Mechanics and its Applications 293(1-2), 297-304. ISSN/ISBN:0378-4371. DOI:10.1016/S0378-4371(00)00633-6. View Complete Reference Online information Works that this work references Works that reference this work
Pimbley, JM (2014). Benford’s Law and the Risk of Financial Fraud. Global Association of Risk Professionals (garp.org). Last retrieved 20 April 2018. View Complete Reference Online information Works that this work references Works that reference this work
Pinkham, RS (1961). On the Distribution of First Significant Digits. Annals of Mathematical Statistics 32(4), pp. 1223-1230. ISSN/ISBN:0003-4851. View Complete Reference Online information Works that this work references Works that reference this work
Qu, H, Steinberg, R and Burger, R (2020). Abiding by the Law? Using Benford's Law to Examine the Accuracy of Nonprofit Financial Reports. Nonprofit and Voluntary Sector Quarterly 49(3), pp. 548-570. DOI:10.1177/0899764019881510. View Complete Reference Online information Works that this work references Works that reference this work
Raimi, RA (1969). The Peculiar Distribution of First Digits. Scientific American 221(6), pp. 109-120. ISSN/ISBN:0036-8733. DOI: 10.1038/scientificamerican1269-109. View Complete Reference Online information Works that this work references Works that reference this work
Raimi, RA (1976). The First Digit Problem. American Mathematical Monthly 83(7), pp. 521-538. ISSN/ISBN:0002-9890. DOI:10.2307/2319349. View Complete Reference Online information Works that this work references Works that reference this work
Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826. View Complete Reference Online information Works that this work references Works that reference this work
Varian, HR (1972). Benford’s law. The American Statistician 26(3), 65-66. DOI:10.1080/00031305.1972.10478934. View Complete Reference Online information Works that this work references Works that reference this work