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Jordan, CE and Clark, SJ (2011). Detecting Cosmetic Earnings Management Using Benford’s Law. The CPA Journal 81 (2), pp. 32–37.

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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
Archambault, JJ and Archambault, ME (2011). Earnings management among firms during the pre-SEC era: a Benford’s law analysis. The Accounting Historians Journal Vol. 38, No. 2 (December 2011), pp. 145-170 . ISSN/ISBN:0148-4184. View Complete Reference Online information Works that this work references Works that 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
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, Ditter, D and Scherr, E (2014). Irregularities in Accounting Numbers and Earnings Management - A Novel Approach Based on SEC XBRL Filings . 22nd Annual Research Workshop on Strategic and Emerging Technologies in Accounting, Auditing, and Tax, AAA Annual Meeting 2013, Anaheim, USA. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Henselmann, K, Ditter, D and Scherr, E (2015). Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting 12 (1), pp. 117–151. DOI:10.2308/jeta-51247. 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
Jordan, CE and Clark, SJ (2022). Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?. The Journal of Applied Business and Economics24(4), pp. 10-21. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Kordestani, G and Tatli, R (2016). The review of earnings management in different level of conservatism and institutional investors base Benford law. The Iranian Accounting and Auditing Review 23 (1), pp. 73–96. DOI:10.22059/ACCTGREV.2016.58467. PER View Complete Reference Online information Works that this work references Works that reference this work
Lebert, S, Mohrmann, U and Stefani, U (2019). Rounding Up Performance Measures in German Firms: Earnings Cosmetics or Earnings Management on a Larger Scale? . Available at SSRN: https://ssrn.com/abstract=2882741 . DOI:10.2139/ssrn.2882741. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Lebert, S, Mohrmann, U and Stefani, U (2021). Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?. Journal of Business Finance & Accounting 48(3-4), pp. 564-586. DOI:10.1111/jbfa.12494. View Complete Reference Online information Works that this work references Works that reference this work
Mohammadi, H and Lotfi, L (2019). Detecting Cosmetic Earnings Management Using Benford’s Law: Evidence From Iran. Available at SSRN: https://ssrn.com/abstract=3334827; last accessed June 6, 2019. DOI:10.2139/ssrn.3334827. 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
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