Reed, R and Pence, D (2005). Detecting Fraud in Financial Statements: The Use of Digital Analysis as an Analytical Review Procedure. Journal of Forensic Accounting 6, pp. 135-146.
This work cites the following items of the Benford Online Bibliography:
Albrecht, WS and Albrecht, CC (2002). Root out financial deception. Journal of Accountancy 193(4), pp. 30-34. ISSN/ISBN:0021-8448.
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Busta, B and Weinberg, R (1998). Using Benford’s law and neural networks as a review procedure. Managerial Auditing Journal 13(6), pp. 356-366. DOI:10.1108/02686909810222375.
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Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), pp. 675-690. DOI:10.2308/iace.1999.14.4.675.
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Nigrini, MJ (1999). I’ve got your number. Journal of Accountancy 187(5), pp. 79-83.
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Nigrini, MJ (1999). Adding value with digital analysis. The Internal Auditor 56(1), pp. 21-23.
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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.
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