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Guan, L, He, D and Yang, D (2006). Auditing, integral approach to quarterly reporting, and cosmetic earnings management. Managerial Auditing Journal 21(6), pp. 569-581.

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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
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
Cella, RS and Rech, IJ (2017). Petrobas Case: Could Benford's Law Detect a Fraud?. Revista de Gestão, Finanças e Contabilidade, UNEB, Salvador, v. 7, n. 3, pp. 86-104. ISSN/ISBN:2238-5320. POR View Complete Reference Online information Works that this work references Works that reference this work
Ciaponi, F and Mandanici, F (2014). Using Digital Frequencies To Detect Anomalies in Receivables and Payables: An Analysis of the Italian Universities. Journal of Economic and Social Development 2(1), pp. 86-108. View Complete Reference Online information Works that this work references Works that reference this work
Costa, JI (2012). Desenvolvimento de metodologias contabilométricas aplicadas a auditoria contábil digital: uma proposta de análise da lei de Newcomb-Benford para os Tribunais de Contas. Thesis, Universidade Federal de Pernambuco, Recife, Brasil. POR View Complete Reference Online information Works that this work references Works that reference this work
da Silva, ASCD (2013). The application of Benford’s Law in detecting accounting fraud in the Financial Sector. Masters Thesis, Lisboa School of Economics & Management. View Complete Reference Online information Works that this work references Works that reference this work
Debreceny, RS and Gray, GL (2010). Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems, Vol. 11, No. 3, pp. 157–181. DOI:10.1016/j.accinf.2010.08.001. 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
Fonseca, PMT da (2016). Digit analysis using Benford's Law: A Bayesian approach. Masters Thesis, ISEG - Instituto Superior de Economia e Gestão, Lisbon School of Economics & Management, Portugal. View Complete Reference Online information Works that this work references No Bibliography works 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
Harb, E, Nasrallah, N, El Khoury, R and Hussainey, K (2022). Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon. Working Papers of LaRGE Research Center 2022-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Hindls, R and Hronová, S (2015). Benford’s Law and Possibilities for Its Use in Governmental Statistics. Statistika 95( 2), pp. 54-64. View Complete Reference Online information Works that this work references Works that reference this work
Joenssen, DW (2014). Testing for Benford's Law: A Monte Carlo Comparison of Methods. Preprint available at SSRN: https://ssrn.com/abstract=2545243; last accessed Mar 24, 2019 . DOI:10.2139/ssrn.2545243. View Complete Reference Online information Works that this work references Works that reference this work
Kovačić, M and Mateješ, J (2018). Benfordov zakon kao kontrolni mehanizam u računovodstvu i reviziji [Benford's law as a control mechanism in accounting and auditing]. Zbornik Ekonomskog fakulteta u Zagrebu [Proceedings of the Faculty of Economics and Business in Zagreb] 16(2), pp. 1–19. DOI:10.22598/zefzg.2018.2.1. HRV 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
Lin, F, Chang, C and Wu, S (2009). A study on the relationship between related party transactions and monthly sales in Taiwan's publicly issued companies. Journal of the Chinese Institute of Industrial Engineers, 26(5), pp. 337-343. DOI:10.1080/10170660909509148. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Lin, L-J, Yeh, C-C and Wang-T-S (2018). Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford's law. The Quarterly Review of Economics and Finance 68, pp. 158-170. DOI:10.1016/j.qref.2017.09.005. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F, Wu, CM, Fang, TY and Wun, JC (2014). The relations among accounting conservatism, institutional investors and earnings manipulation. Economic Modelling, 37, pp. 164-174. DOI:10.1016/j.econmod.2013.10.020. View Complete Reference Online information Works that this work references Works that reference this work
Lin, F and Wu, S-F (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic Modelling, Vol. 36, pp. 466–473. DOI:10.1016/j.econmod.2013.10.002. View Complete Reference Online information Works that this work references Works that reference this work
Möller, M (2009). Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach. E-print available at: http://ssrn.com/abstract=1529307; last accessed June 23, 2014. DOI:10.2139/ssrn.1529307. View Complete Reference Online information Works that this work references Works that reference this work
Mukherjee, S (2018). Can Benford's Law explain CEO pay?. Corporate Governance 26(2), pp. 143-156. DOI:10.1111/corg.12195. View Complete Reference Online information Works that this work references Works that 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
Rauch, B, Göttsche, M and El Mouaaouy, F (2013). LIBOR Manipulation – Empirical Analysis of Financial Market Benchmarks Using Benford's Law. Posted December 5, 2013. Available at SSRN: https://ssrn.com/abstract=2363895. Last accessed May 15, 2017. DOI:10.2139/ssrn.2363895. View Complete Reference Online information Works that this work references Works that reference this work
Rauch, B, Göttsche, M and Langenegger, S (2014). Detecting Problems in Military Expenditure Data Using Digital Analysis. Defence and Peace Economics 25(2), pp. 97-111. DOI:10.1080/10242694.2013.763438. View Complete Reference Online information Works that this work references Works that reference this work
Slijepčević, S and Blašković, B (2014). Statistical detection of fraud in the reporting of Croatian public companies. Financial Theory and Practice, 38(1), pp. 81-96. DOI:10.3326/fintp.38.1.4. View Complete Reference Online information Works that this work references Works that reference this work
Suh, I and Headrick, TC (2010). A comparative analysis of the bootstrap versus traditional statistical procedures applied to digital analysis based on Benford's Law. Journal of Forensic and Investigative Accounting 2(2), 2010, 144-175. View Complete Reference Online information Works that this work references Works that reference this work
Ullman, R and Watrin, C (2017). Detecting Target-Driven Earnings Management Based on the Distribution of Digits. Journal of Business Finance & Accounting 44 (1-2), pp. 63-93. DOI:10.1111/jbfa.12223. View Complete Reference Online information Works that this work references Works that reference this work
Zhao, Y, Han, L and Li, H (2007). Characters of profit manipulation in Chinese listed companies: Evidence base on Benford’s law. Audit Research (China), Issue 6, pp. 89-94. CHI View Complete Reference Online information Works that this work references Works that reference this work