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Johnson, GC (2009). Using Benford’s Law to Determine if Selected Company Characteristics are Red Flags for Earnings Management. Journal of Forensic Studies in Accounting & Business, Vol. 1 Issue 2, pp. 39-65.

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Alali, FA and Romero, S (2013). Benford’s Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting Vol. 10, No. 1, pp. 1-39. DOI:10.2308/jeta-50749. View Complete Reference Online information Works that this work references Works that reference this work
Capalbo, F, Galati, L, Lupi, C and Smarra, M (2022). The Impact of Elections on the Quality of Financial Statements in Municipally Owned Entities. University of Molise Economics and Statistics Discussion Paper n. 078/22. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Ferrero, JM, Ballesteros, BC and Milani Filho, MAF (2015). The link between earnings management and digital pattern. Revista de Administração, Contabilidade e Economia, 14(1), pp. 351-382. DOI:10.18593/race.v14i1.4065 . View Complete Reference Online information Works that this work references Works that reference this work
Filho, MAFM (2013). A Confiabilidade dos Dados Financeiros de Hospitais Filantrópicos Canadenses: Um Estudo Empírico Baseado na Lei de Benford [The reliability of financial information of charitable organizations: an exploratory study based on the Benford’s Law]. Sociedade, Contabilidade e Gestão 8(2), pp. 47-63. POR View Complete Reference Online information Works that this work references Works that reference this work
Filho, MAFM, Poker, JH, Belli, MM and Segura, LC (2016). Bolsas de Valores dos BRICS: Uma Análise das Informações Financeiras Baseada na Lei de Benford [BRICS Stock Exchanges: An Analysis of Financial Information Based on Benford's Law]. Revista Contabilidade Vista e Revista, Universidade Federal de Minas Gerais, 64 Belo Horizonte 27(2), mai/ago. ISSN/ISBN: 0103-734X. POR View Complete Reference Online information Works that this work references No Bibliography works reference this work
Flayyih, HH (2013). Using Benford Law in Detecting Earnings Management and its Reflection on the audit quality : In application on a sample of listed companies in the Iraq stock Exchange. Master Thesis, College of Administration and Economics, University of Baghdad. ARA View Complete Reference Online information Works that this work references Works that reference this work
Flayyih, HH, Noorullah, AS, Jari, AS and Hasan, AM (2020). Benford Law: A Fraud Detection Tool Under Financial Numbers Game: A Literature Review. Social Science and Humanities Journal 4(5), pp. 1909-1914. View Complete Reference Online information Works that this work references Works that reference this work
Galati, L (2020). Do Municipally Owned Utilities Round Earnings Before Elections? An Application of the Benford's Law. Unpublished Master's Dissertation, University of Molise. DOI:10.13140/RG.2.2.36384.51204. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law . The Journal of Applied Business Research 30 (5), pp.1485-1492. View Complete Reference Online information Works that this work references Works that reference this work
Henselmann, K, Scherr, E and Ditter, D (2013). Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings. Working Papers in Accounting Valuation Auditing, No. 2012-1 [rev.]. View Complete Reference Online information Works that this work references Works that reference this work
Jianu, Io and Jianu, Iu (2021). Reliability of Financial Information from the Perspective of Benford’s Law. Entropy 23(5), article no. 557. DOI:10.3390/e23050557. View Complete Reference Online information Works that this work references Works that reference this work
Johnson, GG and Weggenmann, J (2013). Exploratory Research Applying Benford’s Law to Selected Balances in the Financial Statements of State Governments. Academy of Accounting & Financial Studies Journal 17 (3), pp. 31-44. View Complete Reference Online information Works that this work references Works that reference this work
Larsen, JE (2017). Benford’s Law and Earnings Management Detection: The Case of REITs. Journal of Forensic & Investigative Accounting 9(2), pp. 779-790. View Complete Reference Online information Works that this work references Works that reference this work
Mucko, P and Adamczyk, A (2023). Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction. PLoS ONE 18(1), e0280384. ISSN/ISBN:1932-6203. DOI:10.1371/journal.pone.0280384. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nguyen, TQ (2019). What Influence Earnings Management By Share-Financed Acquirers Prior To Deal Announcements?. PhD Thesis for University of East London. DOI:10.15123/uel.86y35. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Onur, Ö and Yazdifar, H (2020). Assessing the Fraud Risk Factors in the Finance Statements with Benford's Law. Journal of accounting and taxation studies (in press). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Özari, C and Ocak, M (2013). Detection of Earnings Management By Applying Benford's Law in Selected Accounts: Evidence From Quarterly Financial Statements of Turkish Public Companies. European Journal of Economics, Finance and Administrative Sciences 59(4), pp. 37-52. View Complete Reference Online information Works that this work references Works that reference this work
Özer, G and Babacan, B (2013). Benford's Law and Digital Analysis: Application on Turkish Banking Sector. Business & Economics Research Journal Vol. 4 Issue 1, pp. 29-41. ISSN/ISBN:1309-2448. View Complete Reference Online information Works that this work references Works that reference this work
Özevin, O, Yücel, R and Öncü, MA (2020). Fraud Detecting with Benford’s Law: An Alternative Approach with {BDS} and Critic Values. Muhasebe Bilim Dünyası Dergisi 22(1), pp. 107-126. DOI:10.31460/mbdd.609957. View Complete Reference Online information Works that this work references Works that reference this work