Antonio, GR (2023). Numbers Don’t Lie: Decoding Financial Error and Fraud through Benford’s Law. UTSAHA (Journal of Entrepreneurship) 2(3)
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This work cites the following items of the Benford Online Bibliography:
Aggarwal, V and Dharni, K (2020). Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study. Vikalpa 45(3), pp. 160-169. DOI:10.1177/0256090920979695.
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Gorenc, M (2019). Benford's Law As A Useful Tool To Determine Fraud In Financial Statements. Presentation in MakeLearn & TIIM International Conference, Slovenia, May 15-17.
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Grammatikos, T and Papanikolaou, NI (2021). Applying Benford’s law to detect accounting data manipulation in the banking industry. Journal of Financial Services Research 59, pp. 115-142. DOI:10.1007/s10693-020-00334-9.
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Li, F, Han, S, Zhang, H, Ding, J, Zhang, J and Wu, J (2019). Application of Benford’s law in Data Analysis. Journal of Physics: Conference Series 1168, pp. 032133. DOI:10.1088/1742-6596/1168/3/032133.
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Renaldo, N, Hutahuruk, MB and Putri, IY (2022). Forensic Accounting: The Use of Benford's Law to Evaluate Indications of Fraud . Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos (REDECA) 9(e57343), pp. 1-15. DOI:10.23925/2446-9513.2022v9id57343.
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Setyawan, EC (2020). The Use of Benford’s Law in Performance Audit to Detect Fraud in the State Expenditure Transactions Assisted by Idea Software
(A Case Study at the Transportation Ministry Work Units) . Asia Pacific Fraud Journal 5(1), pp. 147-159. DOI:10.21532/apfjournal.v5i1.145.
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Tammaru, M and Alver, L (2016). Application of Benford's Law for Fraud Detection in Financial Statements: Theoretical Review. Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), pp. 0468-0472. DOI:10.2991/icaat-16.2016.46.
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