Cross Reference Down

Martins, A, Alves, J and Vaz, C (2024). Application of Benford’s law to detect signs of under-invoicing in companies in the restaurant sector during the COVID-19 pandemic. European Journal of Tourism, Hospitality and Recreation (EJTHR) 14(2), pp. 273-284.

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. View Complete Reference Online information Works that this work references Works that reference this work
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. 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
Collins, JC (2017). Using Excel and Benford’s Law to detect fraud. Journal of Accountancy Feature/Technology Workshop, April 1. 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
Gong, Y, Li, J, Xu, Z and Li, G (2022). Detecting Financial Fraud using Two Types of Benford Factors: Evidence from China. Procedia Computer Science 214, pp. 656–663. DOI:http://doi.org//10.1016/j.procs.2022.11.225. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2005). An Assessment of the Change in the Incidence of Earnings Management Around the Enron-Andersen Episode. Review of Accounting and Finance 4, pp. 92-110. DOI:10.1108/eb043420. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey; (2nd edition published in 2020, isbn 978-1-119-58576-3). ISSN/ISBN:978-0-470-89046-2. 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
Niskanen, J and Keloharju, M (2000). Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms. European Accounting Review 9(3), pp. 443-452. DOI:10.1080/09638180020017159. View Complete Reference Online information Works that this work references Works that reference this work
Pupokusumo, AW, Handoko, BL, Willy, Ricky and Hendra, S (2022). Benford’s Law as a Tool in Detecting Financial Statement Fraud. Journal of Theoretical and Applied Information Technology 100(14), pp. 5300-5305 . View Complete Reference Online information Works that this work references Works that reference this work
Slijepčević, S and Blašković, B (2014). Statistical detection of fraud in the reporting of Croatian public companies. Financial Theory and Practice, 38(1), pp. 81-96. DOI:10.3326/fintp.38.1.4. View Complete Reference Online information Works that this work references Works that reference this work
Swanson, D, Cho, MJ and Eltinge, J (2003). Detecting possibly fraudulent or error-prone survey data using Benford’s law. pp 4172-4177 in: 2003 Joint Statistical Meetings - Section on Survey Research Methods, Proceedings of the American Statistical Association. 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