Alawadhi, A, Karpoff, J, Koski, JL and Martin, GD (2023). The prevalence and price distorting effects of undetected financial misrepresentation:
Empirical evidence. Preprint.
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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Carslaw, CAPN (1988). Anomalies in Income Numbers: Evidence of Goal Oriented Behavior. The Accounting Review 63(2), pp. 321-327.
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Chakrabarthy, B, Moulton, PC, Pugachev, L and Wang, X (2019). Catch Me If You Can: Improving the Scope and Accuracy of Fraud Prediction. E-print available at SSRN: https://ssrn.com/abstract=3352667, March 13, 2019. DOI:10.2139/ssrn.3352667.
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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 (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:978-1-118-15285-0. DOI:10.1002/9781119203094.
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Thomas, JK (1989). Unusual Patterns in Reported Earnings. Accounting Review 64(4), 773-787. ISSN/ISBN:0001-4826.
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