Nigrini, MJ (2018). Round numbers: A fingerprint of fraud. Journal of Accountancy, May 1.
This work is cited by the following items of the Benford Online Bibliography:
Note that this list may be incomplete, and is currently being updated. Please check again at a later date.
Aggarwal, V and Dharni, K (2020). Deshelling the Shell Companies Using Benford’s Law: An Emerging Market Study. Vikalpa 45(3), pp. 160-169. DOI:10.1177/0256090920979695.
|
|
|
|
|
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 Unpublished Master's Dissertation, University of Molise.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.
|
|
|
|
|
Galati, L (2023). The political role of local government corporate ownership: An interdisciplinary outlook based on Benford’s law. In Proceedings of the International Online Conference on Corporate Governance: An Interdisciplinary Outlook, E. Karger & A. Kostyuk (Eds.), pp. 108–114. DOI:10.22495/cgaiop21.
|
|
|
|
|
Kuruppu, N (2019). The Application of Benford’s Law in Fraud Detection: A Systematic Methodology. International Business Research, Canadian Center of Science and Education 12(10), pp. 1-10. DOI:10.5539/ibr.v12n10p1.
|
|
|
|
|
Kuruppu, N (2020). Uncovering Financial Shenanigans: Benford’s Law as a Computer Assisted Analytical Procedure. International Journal of Business and Management 15(7), pp. 37-47. DOI:10.5539/ijbm.v15n7p37.
|
|
|
|
|