This work is cited by the following items of the Benford Online Bibliography:
Alexopoulos, T and Leontsinis, S (2014). Benford's Law in Astronomy. Journal of Astrophysics and Astronomy, 35(4), pp. 639-648. ISSN/ISBN:0250-6335. DOI:10.1007/s12036-014-9303-z. | ||||
Arshadi, L and Jahangir, AH (2014). Benford's law behavior of Internet traffic. Journal of Network and Computer Applications, Volume 40, April 2014, pp. 194–205. ISSN/ISBN:1084-8045. DOI:10.1016/j.jnca.2013.09.007. | ||||
Bannier, C, Ewelt-Knauer, C, Lips, J and Winker, P (2020). Benford’s Law and Its Application to Detecting Financial Fraud and Manipulation. Ch. 18 in: Corruption and Fraud in Financial Markets: Malpractice, Misconduct and Manipulation, C. Alexander and D. Cumming (Eds.), John Wiley & Sons: Chichester, U.K., pp. 473-504. ISSN/ISBN:978-1-119-42177-1. | ||||
Bannier, C, Ewelt-Knauer, C, Winker, P and Lips, J (2019). Benford’s law and its application to detecting financial fraud and manipulation. Chapter 5 of Econometric Modelling of Energy & Financial Markets, Doctoral Thesis of Johannes Lips, Justus-Liebig University Gießen . | ||||
Café, RM (2015). O uso da Lei de Benford na auditoria de obras públicas: o caso do VLP. Undergraduate thesis, Universidade de Brasília. POR | ||||
Café, RM and Bugarin, M (2017). Uma proposta metodológica para a auditoria de obras públicas no Distrito Federal. Brasília: Companhia de Planejamento do Distrito Federal, Texto para Discussão no. 30. POR | ||||
Chi, D (2020). First Digit Phenomenon in Number Generation Under Uncertainty: Through the Lens of Benford’s Law. Master's thesis, School of Psychology, University of Sydney. | ||||
Ciofalo, M (2009). Entropy, Benford’s first digit law, and the distribution of everything. Unpublished manuscript. | ||||
Cole, MA, Maddison, DJ and Zhang, L (2020). Testing the emission reduction claims of CDM projects using the Benford's Law. Climatic Change 160 (3), pp. 407–426. DOI:10.1007/s10584-019-02593-5. | ||||
Costas, E, López-Rodas, V, Toro, FJ and Flores-Moya, A (2008). The number of cells in colonies of the cyanobacterium Microcystis aeruginosa satisfies Benford's law. Aquatic Botany 89(3), pp. 341-343. DOI:10.1016/j.aquabot.2008.03.011. | ||||
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. | ||||
da Silva, CG and Carreira, PMR (2011). Selecting Audit Targets Using Benford’s Law. Technical Report No. 8, Institute for Systems Engineering and Computers at Coimbra . ISSN/ISBN:645-2631. | ||||
da Silva, CG and Carreira, PMR (2013). Selecting Audit Samples Using Benford's Law. AUDITING: A Journal of Practice & Theory Vol. 32, No. 2, pp. 53-65. DOI:10.2308/ajpt-50340. | ||||
Davic, RD (2022). Correspondence of Newcomb-Benford law with ecological processes . Posted on bioRxiv preprint server of Cold Springs Harbor Laboratory June 27, 2022 . DOI:10.1101/2022.06.27.497806. | ||||
dos Santos, CC (2014). Aplicação da Lei de Benford na auditoria : estudo de caso [Application of Benford's Law in Auditing - Case Study] . Masters thesis, Instituto Politécnico de Leiria. POR | ||||
Drmota, M and Tichy, RF (1997). Sequences, Discrepancies and Applications. Lecture Notes in Mathematics 1651. | ||||
Dumas, CF and Devine, JH (2000). Detecting Evidence of Non-Compliance in Self- Reported Pollution Emissions Data: An Application of Benford’s Law. Selected Paper, American Agricultural Economics Association, Annual meeting. | ||||
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. | ||||
El Mouaaouy, F and Riepe, J (2018). Benford and the Internal Capital Market: A Useful Indicator of Managerial Engagement. German Economic Review 19, pp. 309-329. DOI:10.1111/geer.12129. | ||||
Ensminger, J and Leder-Luis, J (2022). Measuring Strategic Data Manipulation: Evidence from a World Bank Project. Preprint, submitted for publication. | ||||
Ensminger, J and Leder-Luis, J (2022). Detecting Fraud in Development Aid. Preprint. | ||||
Ettredge, ML and Srivastava, RP (1999). Using digital analysis to enhance data integrity. Issues in Accounting Education 14(4), pp. 675-690. DOI:10.2308/iace.1999.14.4.675. | ||||
Farbaniec, M, Grabiński, T, Zabłocki, B and Zając, W (2011). Application of the first digit law in credibility evaluation of the financial accounting data based on particular cases. Presentation for 10th International Congress on Internal Control, Internal Audit, Fraud and Anti-Corruption Issues, Kraków, September 14-16, 2011. | ||||
Flenghi, R and Jourdain, B (2023). Convergence to the uniform distribution of vectors of partial sums modulo one with a common factor. Preprint arXiv:2308.01874 [math.PR]; last accessed August 24, 2023. | ||||
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. | ||||
Forster, RP (2006). Auditoria contábil em entidades do terceiro setor : uma aplicação da Lei Newcomb-Benford. Universidade de Brasília, Brasília. POR | ||||
Gauvrit, N and Delahaye, J-P (2008). Pourquoi la loi de Benford n’est pas mystérieuse - A new general explanation of Benford’s law. Mathematiques et sciences humaines/ Mathematics and social sciences, 182(2), pp. 7-15. ISSN/ISBN:0987-6936. DOI:10.4000/msh.10363. FRE | ||||
Gauvrit, N and Delahaye, J-P (2009). Loi de Benford générale (General Benford Law). Mathématiques et sciences humaines/ Mathematics and Social Sciences 186, pp. 5–15. FRE | ||||
Giuliano, R and Janvresse, E (2010). A unifying probabilistic interpretation of Benford's Law. Uniform Distribution Theory 5(2), pp. 169-182. ISSN/ISBN:1336-913X. | ||||
Göb, R (2007). Data Conformance Testing by Digital Analysis - A Critical Review and an Approach to More Appropriate Testing. Quality Engineering Volume 19(4), pp. 281-297. DOI:10.1080/08982110701633721. | ||||
Grabski, S (2010). Discussion of 'Data mining journal entries for fraud detection: An exploratory study'. International Journal of Accounting Information Systems, Vol. 11, No. 3, pp. 182–185. DOI:10.1016/j.accinf.2010.07.008. | ||||
Hartmann, S and Brinkert, D (2018). Aufdeckung von Versicherungsbetrug bei Kfz-Schäden mit Hilfe des Benford-Tests [Detecting insurance fraud for vehicle damage using the Benford test]. Zeitschrift für die gesamte Versicherungswissenschaft 107(4), pp. 41-59. DOI:10.1007/s12297-017-0396-8. GER | ||||
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. | ||||
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. | ||||
Hladnik, M (2002). Benfordov zakon ali problem prve številke [Benford's law or the problem of the first digit]. Obzornik za matematiko in fiziko [Review for mathematics and physics] 49 (5) pp. 140–147. SLV | ||||
Hoppe, FM (2016). Benford's Law and Distractors in Multiple Choice Exams. International Journal of Mathematical Education in Science and Technology, 47(4), pp. 606–612. DOI:10.1080/0020739X.2015.1091515. | ||||
Horton, J, Kumar, DK and Wood, A (2020). Detecting academic fraud using Benford law: The case of Professor James Hunton. Research Policy 49(8), 104084 . DOI:10.1016/j.respol.2020.104084. | ||||
Irwin, J (2015). The Effective Use of Benford’s Law to Assist in Detecting Fraud in U.S. Environmental Protection Agency (EPA) Toxics Release Inventory (TRI) Data. Faculty Forum, Issue No. 21, Spring 2015, The University of South Carolina Salkehatchie Campus. | ||||
Isaković-Kaplan, S, Demirović, L and Proho, M (2021). Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina. Croatian Economic Survey 23(1), pp. 31-61. DOI:10.15179/ces.23.1.2. | ||||
Janvresse, É (2012). Quelques contributions aux probabilités eta la théorie ergodique. Document de synthèse présenté pour l’Habilitation à Diriger des Recherches, l’université de Rouen. FRE | ||||
Karavardar, A (2014). Benford’s Law and an Analysis in Istanbul Stock Exchange (BIST). International Journal of Business and Management, 9(4), pp. 160-172. DOI:10.5539/ijbm.v9n4p160. | ||||
Kennedy, AP and Yam, SCP (2020). On the authenticity of COVID-19 case figures. PLoS ONE 15(12): e0243123. DOI:10.1371/journal.pone.0243123. | ||||
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. | ||||
Le, T and Lobo, GJ (2022). Audit Quality Inputs and Financial Statement Conformity to Benford’s Law. Journal of Accounting, Auditing & Finance 37(3), pp. 586–602 . DOI:10.1177/0148558X20930467. | ||||
Leder-Luis, J (2020). The Economics of Fraud and Corruption. PhD Thesis, Massachusetts Institute of Technology. | ||||
Lipovetsky, S (2008). Comparison among different patterns of priority vectors estimation methods. International Journal of Mathematical Education in Science 39(3), pp. 301-311. DOI:10.1080/00207390701639532. | ||||
Lowe, T, Murphy, S and Hayward, J (1999). The first digit law. Preprint. | ||||
Mansilla, R (2006). Análisis de los resultados electorales a partir de la Ley de Benford. preprint UNAM. SPA | ||||
Martín, AB (2003). Sistematización del proceso de depuración de los datos en estudios con seguimientos. PhD Thesis, Universitat Autònoma de Barcelona, Spain. SPA | ||||
Miller, SJ (2008). Benford’s Law and Fraud Detection, or: Why the IRS Should Care About Number Theory!. Presentation for Bronfman Science Lunch Williams College, October 21. | ||||
Miller, SJ (2016). Can math detect fraud? CSI: Math: The natural behavior of numbers. Presentation at Science Cafe, Northampton, September 26; last accessed July 4, 2019. | ||||
Miller, SJ and Nigrini, MJ (2008). The Modulo 1 Central Limit Theorem and Benford's Law for Products. International Journal of Algebra 2(3), pp. 119 - 130. | ||||
Miller, SJ (ed.) (2015). Benford's Law: Theory and Applications. Princeton University Press: Princeton and Oxford. ISSN/ISBN:978-0-691-14761-1. | ||||
Mir, TA, Ausloos, M and Cerqueti, R (2014). Benford’s law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions. Eur. Phys. J. B (2014) 87: 261. ISSN/ISBN:1434-6028. DOI:10.1140/epjb/e2014-50525-2. | ||||
Mochty, L (2002). Die Aufdeckung von Manipulationen im Rechnungswesen - Was leistet das Benford's Law?. Die Wirtschaftsprüfung 14, pp. 725-736. GER | ||||
Morrow, J (2010). Benford's Law, Families of Distributions and a Test Basis. E-print formerly published on www.johnmorrow.info; last accessed Mar 10, 2021. . | ||||
Morrow, J (2014). Benford’s Law, Families of Distributions and a Test Basis. Center for Economic Performance Discussion Paper No 1291. | ||||
Nigrini, MJ (1996). Digital Analysis and the Reduction of Auditor Litigation Risk. Proceedings of the 1996 Deloitte & Touche / University of Kansas Symposium on Auditing Problems, ed. M. Ettredge, University of Kansas, Lawrence, KS, pp. 69-81. | ||||
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. | ||||
Nigrini, MJ and Mittermaier, LJ (1997). The use of Benford's Law as an aid in analytical procedures. Auditing - A Journal of Practice & Theory 16(2), 52-67. ISSN/ISBN:0278-0380. | ||||
Odueke, A and Weir, GRS (2012). Triage in Forensic Accounting using Zipf's Law. Issues in Cybercrime, Security and Digtal Forensics. Edited by G. R. S. Weir and A. Al-Nemrat. Glasgow. University of Strathclyde Publishing, pp. 33-43. | ||||
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. | ||||
Parnes, D (2022). Banks’ Off-Balance Sheet Manipulations. Quarterly Review of Economics and Finance. DOI:10.1016/j.qref.2022.07.011. | ||||
Pérez-González, F, Heileman, G and Abdallah, CT (2007). A generalization of Benford’s Law and its application to images. European Control Conference’2007, Kos, Greece, July 2007, pp. 3613 - 3619. ISSN/ISBN:9783952417386. | ||||
Peterson, I (1998). First Digits. Science News Online, Ivars Peterson's MathTrek, 27 June. | ||||
Posch, PN (2005). Ziffernanalyse in Theorie und Praxis. Testverfahren zur Fälschungsaufspürung mit Benfords Gesetz. Diploma thesis, Universität Bonn, Germany, 2003. Published by Shaker Verlag, Aachen. GER | ||||
Posch, PN (2008). A Survey on Sequences and Distribution Functions satisfying the First-Digit-Law. Journal of Statistics & Management Systems 11(1), pp. 1-19. DOI:10.1080/09720510.2008.10701294. | ||||
Posch, PN (2010). Ziffernanalyse mit dem Newcomb-Benford Gesetz in Theorie und Praxis. VEW Verlag Europäische Wirtschaft: Munich 2nd edition. GER | ||||
Prudêncio, ARG (2015). Aplicação da Lei de Benford para o controlo das demonstrações financeiras de entidades bancárias [Application of Benford's Law for the control of the financial statements of banking entities]. Masters Thesis, Universidade de Lisboa. Instituto Superior de Economia e Gestão. POR | ||||
Qu, H, Steinberg, R and Burger, R (2020). Abiding by the Law? Using Benford's Law to Examine the Accuracy of Nonprofit Financial Reports. Nonprofit and Voluntary Sector Quarterly 49(3), pp. 548-570. DOI:10.1177/0899764019881510. | ||||
Rad, M, Amiri, A, Ranjbar, MH and Salari, H (2021). Predictability of financial statements fraud-risk using Benford’s Law. Cogent Economics & Finance 9(1), p. 1889756 . DOI:10.1080/23322039.2021.1889756. | ||||
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. | ||||
Rauch, B, Göttsche, M, El Mouaaouy, F and Geidl, F (2013). Empirical methods in competition analysis – Applying Benford’s law to the Western Australian petroleum market. Available at SSRN: https://ssrn.com/abstract=2364384; last accessed Dec 7, 2019. DOI:10.2139/ssrn.2364384. | ||||
Rodriguez, RJ (2004). Reducing False Alarms in the Detection of Human Influence on Data. Journal of Accounting, Auditing & Finance 19(2), pp. 141-158. DOI:10.1177/0148558X0401900202. | ||||
Said, T and Mohammed, K (2020). Detection of anomaly in socio-economic databases, by Benford probability law. 2020 IEEE 6th International Conference on Optimization and Applications (ICOA), Beni Mellal, Morocco, 2020, pp. 1-4. DOI:10.1109/ICOA49421.2020.9094466. | ||||
Schäfer, C, Schräpler, J-P and Müller, KR (2004). Identification, Characteristics and Impact of Faked and Fraudulent Interviews in Surveys. Proceedings of European Conference on Quality and Methodology in Official Statistics. | ||||
Schäfer, C, Schräpler, J-P, Müller, KR and Wagner GG (2004). Automatic Identification of Faked and Fraudulent Interviews in Surveys by Two Different Methods. Discussion paper 441, DIW Berlin (German Institute for Economic Research). ISSN/ISBN:1619-4535. | ||||
Schräpler, J-P (2010). Benford's Law as an instrument for fraud detection in surveys using the data of the Socio-Economic Panel (SOEP). Socio-Economic Panel (SOEP) paper No. 273, March 2, 2010. DOI:10.2139/ssrn.1562574. | ||||
Schräpler, J-P (2011). Benford's Law as an Instrument for Fraud Detection in Surveys Using the Data of the Socio-Economic Panel (SOEP). Jahrbücher für Nationalökonomie und Statistik 231(5-6). DOI:10.1515/jbnst-2011-5-609. | ||||
Scott, PD and Fasli, M (2001). Benford’s law: an empirical investigation and a novel explanation. CSM Technical Report 349, Department of Computer Science, University of Essex, UK. | ||||
Stadje, W (2005). Asymptotic properties of digit sequences of random numbers. Mathematische Nachrichten 278(10), 1209-1229. DOI:10.1002/mana.200310303. | ||||
Valadier, M (2012). The Benford phenomenon for random variables. Discussion of Feller's way. Math arXiv:1203.2518; posted 19 Apr 2012. | ||||
Volcic, A (1996). The First Digit Problem and Scale-Invariance. In: P. Marcellini, G. Talenti and E. Vesentini (eds), Partial differential equations and applications: collected papers in honor of Carlo Pucci. Marcel Dekker, pp. 329-340 . | ||||
Vovor-Dassu, KC (2021). Tests d'adéquation à la loi de Newcomb-Benford comme outils de détection de fraudes. PhD Thesis L’Universite de Montpellier. DOI:10.13140/RG.2.2.12559.25764. FRE | ||||
Watrin, C, Struffert, R and Ullmann, R (2008). Benford’s Law: an instrument for selecting tax audit targets?. Review of Managerial Science 2(3), 219-237. DOI:10.1007/s11846-008-0019-9. | ||||
Weisstein, EW (2003). Benford's Law. pp 181-182 in: CRC concise encyclopedia of mathematics, Chapman & Hall. | ||||
Weisstein, EW (2009). Benford's Law. MathWorld (A Wolfram Web Resource). | ||||
Winter, C, Schneider, M and Yannikos, Y (2011). Detecting Fraud Using Modified Benford Analysis. Advances in Digital Forensics VII, 7th IFIP WG 11.9 International Conference on Digital Forensics, Orlando, FL, USA, January 31 – February 2, 2011, Revised Selected Papers. Gilbert Peterson and Sujeet Shenoi (Editors). IFIP Advances in Information and Co. ISSN/ISBN:1868-4238. DOI:10.1007/978-3-642-24212-0_10. | ||||
Winter, C, Schneider, M and Yannikos, Y (2012). Model-Based Digit Analysis for Fraud Detection overcomes Limitations of Benford Analysis. Availability, Reliability and Security (ARES 2012), Seventh International Conference, August 20–24, 2012, Prague, Czech Republic. IEEE CS volume E4775, pages 255–261. IEEE Computer Society. ISSN/ISBN:978-1-4673-2244-7 . DOI:10.1109/ARES.2012.37. | ||||
Wojcik, MR (2013). How fast increasing powers of a continuous random variable converge to Benford’s law. Statistics and Probability Letters 83, pp. 2688–2692. ISSN/ISBN:0167-7152. DOI:10.1016/j.spl.2013.09.003. | ||||
Wojcik, MR (2013). Notes on scale-invariance and base-invariance for Benford's Law. arXiv:1307.3620 [math.PR]. | ||||
Zhao, C and Wang, CA (2021). A cross‐site comparison of online review manipulation using Benford’s law. Electronic Commerce Research. DOI:10.1007/s10660-020-09455-8. |