Reference health
Moderating “Cry Wolf” Events with Excess MAD in Benford's Law Research and Practice
18/18 checkable references clean · checked 2026-07-24
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
23 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 18 checked references that resolve
resolves10.1007/s11142-015-9333-z
Financial statement errors: evidence from the distributional properties of financial statement numbers
resolves10.2308/accr.2008.83.3.757
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
resolves10.2308/jiar.2003.2.1.39
Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries
resolves10.1057/palgrave.jdhf.1850085
Incentives for asset growth: The different causes of monthly in-flows and out-flows of surviving managed futures funds
resolves10.1007/s11156-013-0408-2
The impact of internet-based services on credit unions: a propensity score matching approach
resolves10.1007/s11156-013-0399-z
An analysis of co-movements in industrial sector indices over the last 30 years
The 23 references without a DOI — listed, not checked
no DOI — not checkedBeasley, M.,
J. Carcello,
D. Hermanson, and T. Neal.
2010. Fraudulent Financial Reporting 1998–2007: An Analysis of U.S. Public Companies. White Paper, Committee of Sponsoring Organizations of the Treadway Commission (COSO). Available at: http://www.coso.org/documents/COSOFRAUDSTUDY2010_001.pdf
no DOI — not checkedAuditing for fraud: Implications of current market trends and potential responses
no DOI — not checkedAnomalies in income numbers: Evidence of goal oriented behavior
no DOI — not checkedCaseWare Analytics. 2016.IDEA® 10, Help, Benford's Law Analysis Test. Available at: https://www.casewareanalytics.com/
no DOI — not checkedDonaldson, W.
2003. Testimony Concerning Implementation of the Sarbanes-Oxley Act of 2002. (September 9). Available at: https://www.sec.gov/news/testimony/090903tswhd.htm
no DOI — not checkedThe effective use of Benford's Law in detecting fraud in accounting data
no DOI — not checkedThe possible advantages of the mean absolute deviation “effect” size
no DOI — not checkedThe power of “p”: On overpowered clinical trials and “positive” results
no DOI — not checkedAn empirical examination of manipulation in components of the income statement
no DOI — not checkedExploratory research applying Benford's Law to selected balances in the financial statements of state governments
no DOI — not checkedEarnings manipulation to achieve cognitive reference points in income
no DOI — not checkedDeveloping a forensic continuous audit model
no DOI — not checkedThe “cry wolf” problem in current fraud auditing standards
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2016. Consideration of Fraud in a Financial Statement Audit. AS 2401. Washington, DC: PCAOB.
no DOI — not checkedScholz, S.
2014. Financial Restatement Trends in the United States: 2003–2012. Available at: http://thecaq.org/financial-restatement-trends-united-states-2003-2012
no DOI — not checkedSeaman, C.,
J. Seaman, and I. Allen.
2015. The Significance of Power: Avoid Mistakenly Rejecting the Null Hypothesis in Statistical Trials. Available at: http://asq.org/quality-progress/2015/07/statistics-roundtable/the-significance-of-power.html
no DOI — not checkedEmpirical evidence of financial statement manipulation during economic recessions
no DOI — not checkedU.S. House of Representatives. 2002. The Sarbanes-Oxley Act of 2002. Public Law 107-204 [H. R. 3763]. Washington, DC: GPO.
no DOI — not checkedU.S. House of Representatives. 2010. Dodd-Frank Wall Street Reform and Consumer Protection Act. Public Law 111-203 [H. R. 4173]. Washington, DC: GPO.
no DOI — not checked2024082917483777200_i2380-2154-1-1-A66-Wilks1
no DOI — not checkedFurther evidence on the extent of cosmetic earnings management by U.S. firms
no DOI — not checkedWood, S.
2006. Generalized Additive Models: An Introduction with R. Boca Raton, FL: Chapman and Hall/CRC Press.
no DOI — not checkedWright, G.
2011. Probabilistic Record Linkage in SAS®. Available at: http://www.wuss.org/proceedings11/Papers_Wright_G_76128.pdf
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