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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.

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Bonache, A, Moris, K and Maurice, J (2009). Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode [Risk of Reviews based on Benford Law in the Fashion Sector]. Munich Personal RePEc Archive (MPRA) Paper No. 15352, posted 26 May 2009. FRE View Complete Reference Online information Works that this work references Works that reference this work
Durtschi, C, Hillison, W and Pacini, C (2004). The effective use of Benford’s law to assist in detecting fraud in accounting data. Journal of Forensic Accounting 1524-5586/Vol. V, pp. 17-34. View Complete Reference Online information Works that this work references Works that reference this work
Egbunike, FC and Amakor, CI (2013). Fraud & auditors analytical procedure: A test of Benford’s law. EBS Journal of Management Sciences 1(1), pp. 14-31. View Complete Reference Online information Works that this work references Works that reference this work
Etim, ES, Daferighe, EE, Inyang, AB and Ekikor, ME (2023). Application of Benford’s Law and the Detection of Accounting Data Fraud in Nigeria. International Journal of Auditing and Accounting Studies 5(2) pp. 119-163. DOI:10.47509/IJAAS.2023.v05i02.01. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Haynes, AH (2012). Detecting Fraud in Bankrupt Municipalities Using Benford's Law. Scripps Senior Theses. Paper 42, http://scholarship.claremont.edu/scripps_theses/42; last accessed November 12, 2014. View Complete Reference Online information Works that this work references Works that reference this work
Kocameşe, M (2006). Benford Kanunu ve Vergi Denetiminde Kullanılabilirliğinin Đncelenmesi [Benford's Law and Review of the Usability of Tax Audit]. Masters Thesis, Marmara University, Institute of Social Sciences, Business Administration, Department Of Accounting. TUR View Complete Reference Online information Works that this work references Works that reference this work
Kopczewski, T and Okhrimenko, I (2019). Playing with Benford’s Law. e-mentor 80(3), pp. 34−44 . View Complete Reference Online information Works that this work references Works that reference this work
Leoni, RC, dos Santos, GS, Mendonça, MM, Sampaio, NAS and Silva, JWdeJ (2020). Aplicação da lei de Newcomb-Benford no auxílio à detecção de fraudes [Application of Newcomb-Benford law to aid fraud detection]. Research, Society and Development, [S. l.] 9(8), p. e314985276 . DOI:10.33448/rsd-v9i8.5276. POR View Complete Reference Online information Works that this work references Works that reference this work
Maher, M and Akers, M (2002). Using Benford's Law to Detect Fraud in the Insurance Industry. International Business & Economics Research Journal 1(7), 2002, pp. 1-11. View Complete Reference Online information Works that this work references Works that reference this work
McDonald, BD and Goodman, CB (2020). The Truth about Honesty in the Nonprofit Sector. SocArXiv 48g5c, Center for Open Science. DOI:10.31219/osf.io/48g5c. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Mochty, L (2002). Die Aufdeckung von Manipulationen im Rechnungswesen - Was leistet das Benford's Law?. Die Wirtschaftsprüfung 14, pp. 725-736. GER View Complete Reference Online information Works that this work references Works that reference this work
Morales, HR, Diaz, CB and Castello, RJ (2018). La Ley de Benford Aplicada a Una Base de Datos. Posible Indicador de Riesgo Inherente de La Información Contenida. 47º Jornadas Argentinas De Informática - JAIIO Simposio Argentino de GRANdes DAtos (AGRANDA 2018), pp. 32-45. ISSN/ISBN:2451-7569. SPA View Complete Reference Online information Works that this work references No Bibliography works reference this work
Morton, E (2019). Corporate Tax Transparency Reporting and Benford’s Law. Australian Tax Forum 34(1). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey; (2nd edition published in 2020, isbn 978-1-119-58576-3). ISSN/ISBN:978-0-470-89046-2. View Complete Reference Online information Works that this work references Works that reference this work
Nigrini, MJ (2017). Audit Sampling Using Benford's Law: A Review of the Literature With Some New Perspectives. Journal of Emerging Technologies in Accounting Vol. 14, No. 2, pp. 29–46. DOI:10.2308/jeta-51783. View Complete Reference Online information Works that this work references Works that reference this work
Park, JA, Kim, M and Yoon, S (2016). Evaluation of Large-scale Data to Detect Irregularity in Payment for Medical Services. Methods of Information in Medicine 55(03), pp. 284-291. DOI:10.3414/ME15-01-0076. View Complete Reference Online information Works that this work references Works that reference this work
Parnes, D (2022). Banks’ Off-Balance Sheet Manipulations. Quarterly Review of Economics and Finance. DOI:10.1016/j.qref.2022.07.011. View Complete Reference Online information Works that this work references Works that reference this work
Quick, R and Wolz, M (2005). Benford’s law in German financial statements. Finance India, 19 (4), 1285-1302. ISSN/ISBN:09703772. View Complete Reference No online information available Works that this work references Works that reference this work
Radiah, O and Ameer, R (2020). Benford Law and Earnings Analysis: International Comparison. Ch. 18 in: Handbook of Research on Accounting and Financial Studies, L. Farinha, A. Baltazar Cruz and J.R. Sebastião, IGI Global: Hershey, PA, pp. 381-404 . ISSN/ISBN:9781799821366. DOI:10.4018/978-1-7998-2136-6.ch018. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Rauch, B, Brähler, G, Engel, S and Göttsche, M (2011). Fact and Fiction in EU-Governmental Economic Data. German Economic Review 12(3), pp. 243-255. DOI:10.1111/j.1468-0475.2011.00542.x. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference No online information available Works that this work references Works that reference this work
Setyawan, EC (2020). The Use of Benford’s Law in Performance Audit to Detect Fraud in the State Expenditure Transactions Assisted by Idea Software
 (A Case Study at the Transportation Ministry Work Units) . Asia Pacific Fraud Journal 5(1), pp. 147-159. DOI:10.21532/apfjournal.v5i1.145. View Complete Reference Online information Works that this work references Works that reference this work
Singh, SS (2016). Using Benford’s Law in Audit. E-print from Regional Training Institute Kolkata, Indian Audit & Accounts Department . View Complete Reference Online information Works that this work references No Bibliography works reference this work
Talwar, S and Mehta, K (2014). Devising a Model for Accounting Fraud Detection Based on Benford's Law. IOSR Journal of Economics and Finance Volume 2 - Simsr International Finance Conference (SIFICO), pp. 1-9. ISSN/ISBN:2321-5933. View Complete Reference No online information available Works that this work references Works that reference this work
Tota, I, Aliaj, A and Lamçja, J (2016). The use of Benford’s law as a tool for detecting fraud in accounting data. Interdisciplinary Journal of Research and Development 3(1), pp. 73-77. View Complete Reference Online information Works that this work references Works that reference this work
Wallace, WA (2002). Assessing the quality of data used for benchmarking and decision-making. The Journal of Government Financial Management 51(3), pp. 16-22. View Complete Reference Online information Works that this work references Works that reference this work