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Nigrini, MJ (1992). The Detection of Income Tax Evasion Through an Analysis of Digital Frequencies. PhD thesis, University of Cincinnati, OH, USA.

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

Adhikari, AK (1969). Some Results on Distribution of Most Significant Digit. Sankhya-The Indian Journal of Statistics Series B, 31 (Dec), pp. 413-420. ISSN/ISBN:0581-5738. View Complete Reference Online information Works that this work references Works that reference this work
Adhikari, AK and Sarkar, BP (1968). Distribution of most significant digit in certain functions whose arguments are random variables. Sankhya-The Indian Journal of Statistics Series B, no. 30, pp. 47-58. ISSN/ISBN:0581-5738. View Complete Reference Online information Works that this work references Works that reference this work
Banks, WP and Hill, DK (1974). The Apparent Magnitude of Number Scaled by Random Production. Journal of Experimental Psychology 102 (2), pp. 353-376. ISSN/ISBN:0022-1015. DOI:10.1037/h0035850. View Complete Reference Online information Works that this work references Works that reference this work
Barlow, JL and Bareiss, EH (1985). On Roundoff Error Distributions in Floating Point and Logarithmic Arithmetic. Computing 34(4), pp. 325-347. ISSN/ISBN:0010-485X. DOI:10.1007/BF02251833. 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
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
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
Diaconis, P and Freedman, D (1979). On Rounding Percentages. Journal of the American Statistical Association 74(366), pp. 359-364. ISSN/ISBN:0162-1459. View Complete Reference Online information Works that this work references Works that reference this work
Duncan, RL (1967). An application of uniform distributions to the Fibonacci numbers. Fibonacci Quarterly 5, pp. 137-140. View Complete Reference Online information No Bibliography works referenced by this work. Works that reference this work
Flehinger, BJ (1966). On the Probability that a Random Integer has Initial Digit A. American Mathematical Monthly 73(10), pp. 1056-1061. ISSN/ISBN:0002-9890. DOI:10.2307/2314636. View Complete Reference Online information Works that this work references Works that reference this work
Good, IJ (1965). Letter to the Editor. The American Statistician 19(3), p. 43. View Complete Reference Online information Works that this work references Works that reference this work
Hamming, R (1970). On the distribution of numbers. Bell Syst. Tech. J. 49(8), pp. 1609-1625. ISSN/ISBN:0005-8580. DOI:10.1002/j.1538-7305.1970.tb04281.x. View Complete Reference Online information Works that this work references Works that reference this work
Hill, TP (1988). Random-Number Guessing and the First Digit Phenomenon. Psychological Reports 62(3), pp. 967-971. ISSN/ISBN:0033-2941. DOI:10.2466/pr0.1988.62.3.967. View Complete Reference No online information available 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
Logan, JL and Goudsmit, SA (1978). The First Digit Phenomenon. Proceedings of the American Philosophical Society 122(4), pp. 193-197. ISSN/ISBN:0003-049X. View Complete Reference Online information Works that this work references Works that reference this work
McLaughlin, WI and Lundy, SA (1984). Digit functions of integer sequences. Fibonacci Quarterly 22(2), pp. 105-115. ISSN/ISBN:0015-0517. View Complete Reference Online information Works that this work references Works that reference this work
Nagasaka, K (1984). On Benford's Law. Annals of the Institute of Statistical Mathematics 36(2), pp. 337-352. ISSN/ISBN:0020-3157. DOI:10.1007/BF02481974. 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
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
Raimi, RA (1969). On Distribution of First Significant Figures. American Mathematical Monthly 76(4), pp. 342-348. ISSN/ISBN:0002-9890. DOI:10.2307/2316424. 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
Tsao, NK (1974). On the Distributions of Significant Digits and Roundoff Errors. Communications of the ACM 17(5), 269-271. ISSN/ISBN:0001-0782. DOI:10.1145/360980.360998. 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
Washington, LC (1981). Benford’s law for Fibonacci and Lucas numbers. Fibonacci Quarterly 19, 175-177. View Complete Reference No online information available Works that this work references Works that reference this work
Wlodarski, J (1971). Fibonacci and Lucas Numbers tend to obey Benford’s law. Fibonacci Quarterly 9, 87-88. View Complete Reference No online information available Works that this work references Works that reference this work
Ylvisaker, D (1977). Test Resistance. Journal of the American Statistical Association 72(359), 551-556. ISSN/ISBN:0162-1459. DOI:10.1080/01621459.1977.10480612. View Complete Reference Online information Works that this work references Works that reference this work