Busta, B and Sundheim, R (1992). Detecting manipulated tax returns with the use of Benford's Law. Center for Business Research Working Paper W95-106-94, St. Cloud State University, Minnesota.
This work cites the following items of the Benford Online Bibliography:
Benford, F (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572.
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Burke, J and Kincanon, E (1991). Benford's Law and Physical Constants - The Distribution of Initial Digits. American Journal of Physics 59 (10), p. 952. ISSN/ISBN:0002-9505. DOI:10.1119/1.16838.
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Busta, B and Sundheim, R (1992). Tax return numbers tend to obey Benford's law. Center for Business Research Working Paper No. W93-106-94, St. Cloud State University, Minnesota.
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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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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.
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Sentance, WA (1973). A further analysis of Benford’s law. Fibonacci Quarterly 11, 490-494.
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