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Milani, CD and Epelbaum, N (2025). Using Benford’s Law to Detect Suspected Creative Accounting: A Simple Tool for Small Accounting Firms in Emerging Economies. International Journal of Auditing and Accounting Studies 7(1), pp. 73-92.

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

Bagua, BDD, Orellana, NDB and Rodriguez, FRP (2023). Ley de Benford y su aplicación en la auditoría continua del sector nanciero ecuatoriano [Benford’s Law and its application in the continuous audit of the Ecuadorian financial sector]. Latam Revista latinoamericana de Ciencias Sociales y Humanidades 4(4), pp. 920-936. DOI:10.56712/latam.v4i4.1269. SPA 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
de Oliveira, JAJ, Francischetti, CE, Galeano, R and Mandota, EJ (2024). Comprovação das premissas da lei dos números anômalos ou lei de Newcomb- Benford para a contabilometria: uma análise em uma pequena empresa de máquinas e equipamentos. Revista Caribeña de Ciencias Sociales 13(6), pp. 1-22. DOI:10.55905/rcssv13n6-007. POR View Complete Reference Online information Works that this work references Works that reference this work
Etim, ES, Daferighe, EE, Inyang, AB and Ekikor, ME (2023). Application of Benford’s Law and the Detection of Accounting Data Fraud in Nigeria. International Journal of Auditing and Accounting Studies 5(2) pp. 119-163. DOI:10.47509/IJAAS.2023.v05i02.01. View Complete Reference Online information Works that this work references Works that reference this work
Flores, CV (2012). La Ley de Benford y su aplicación en la detección de fraudes financieros [Benford's Law and its application in the detection of financial fraud]. Revista Varianza 9(9), pp. 5-7. SPA View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
García, PMC (2019). Aplicación de la ley de Benford en la detección de fraudes. Universidad y Sociedad 11(5), pp. 421-427. SPA View Complete Reference Online information Works that this work references Works that reference this work
Miranda-Zanetti, M, Delbianco, F and Tohmé, F (2019). Tampering with inflation data: A Benford law-based analysis of national statistics in Argentina. Physica A: Statistical Mechanics and its Applications 525, pp. 761-770. DOI:10.1016/j.physa.2019.04.042. View Complete Reference Online information Works that this work references Works that reference this work
Morales, HR, Porporato, M and Epelbaum, N (2021). Benford’s law for integrity tests of high-volume databases: a case study of internal audit in a state-owned enterprise. Journal of Economics, Finance and Administrative Science. DOI:10.1108/JEFAS-07-2021-0113. View Complete Reference No online information available Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2017). Audit Sampling Using Benford's Law: A Review of the Literature With Some New Perspectives. Journal of Emerging Technologies in Accounting Vol. 14, No. 2, pp. 29–46. DOI:10.2308/jeta-51783. 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
Orosco, SC and Olivera, M (2015). Ley de Benford. Estadisticas en acción. Universidad Nacional de la Pampa, La Pampa, Argentina, pp. 25-30. SPA 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
Shi, J, Ausloos, M and Zhu, T (2018). Benford's law is the first significant digit and distribution distances for testing the reliability of financial reports in developing countries. Physica A: Statistical Mechanics and its Applications 492(1), pp. 878-888. DOI:10.1016/j.physa.2017.11.017. View Complete Reference Online information Works that this work references Works that reference this work
Sylwestrzak, M (2023). Applying Benford’s Law to Detect Earnings Management. Journal of Economics and Management 45(1), pp. 216–36. DOI:10.22367/jem.2023.45.10. View Complete Reference Online information Works that this work references Works that reference this work
Tran, AM (2024). What Deters Earnings Management? A Benford's Law Comparison Between Publicized Detection Methods and Increased Regulations. Journal of Corporate Accounting & Finance. DOI:10.1002/jcaf.22762. View Complete Reference Online information Works that this work references Works that reference this work
Tran, AM, Griffiths, MD and Winters, DB (2023). Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances. Journal of Economics and Business, p.106128. DOI:10.1016/j.jeconbus.2023.106128. 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
Wallace, WA (2002). Assessing the quality of data used for benchmarking and decision-making. The Journal of Government Financial Management 51(3), pp. 16-22. View Complete Reference Online information Works that this work references Works that reference this work
Wiryadinata, D, Sugiharto, A and Tarno (2023). The Use of Machine Learning to Detect Financial Transaction Fraud: Multiple Benford Law Model for Auditors. Journal of Information Systems Engineering & Business Intelligence 9(2), pp. 239-252. DOI:10.20473/jisebi.9.2.239-252. View Complete Reference Online information Works that this work references Works that reference this work
Zunini, MC (2016). Ley de Benford. Masters Thesis, Universidad de la República, Uruguay . SPA View Complete Reference Online information Works that this work references Works that reference this work