F. Benford, The law of anomalous numbers, Proceedings of American Philosophical Society, pp.551-572, 1938.

C. Carlslaw, Anomalies in income numbers: Evidence of goal oriented behavior, The Accounting Review, vol.63, issue.2, pp.321-327, 1988.

A. Diekman, Not the First Digit! Using Benford's Law to Detect Fraudulent Scientif ic Data, Journal of Applied Statistics, vol.125, issue.3, pp.321-329, 2007.
DOI : 10.1007/s101820500188

C. Durtschi, W. Hillison, and &. C. Pacini, The effective use of Benford's Law in detecting fraud in accounting data, Journal of Forensic Accounting, vol.5, pp.17-33, 2004.

S. Das and H. Zhang, Rounding-up in reported EPS, behavioral thresholds, and earnings management, Journal of Accounting and Economics, vol.35, issue.1, pp.31-50, 2003.
DOI : 10.1016/S0165-4101(02)00096-4

D. Geyer, Digital Analysis Of Sales And Industry Partition: An Examination Of U.S. Public Companies, Journal of Applied Business Research (JABR), vol.28, issue.2, pp.245-252, 2012.
DOI : 10.19030/jabr.v28i2.6845

URL : https://hal.archives-ouvertes.fr/hal-00956949

H. Hsieh, C. Lin, and F. , Applying digital analysis to detect fraud: an empirical analysis of US marine industry, Applied Economics, vol.31, issue.1, pp.135-140, 2013.
DOI : 10.1080/00036840600994138

G. Johnson, Using Benford's Law to determine if selected company characteristics are red flags for earnings management, Journal of Forensic Studies in Accounting and Business, pp.39-65, 2009.

C. E. Jordan, S. J. Clark, and C. Hames, Manipulating Sales Revenue To Achieve Cognitive Reference Points: An Examination Of Large U.S. Public Companies, Journal of Applied Business Research (JABR), vol.25, issue.2, pp.95-103, 2009.
DOI : 10.19030/jabr.v25i2.1039

C. E. Jordan and S. J. Clark, Detecting cosmetic earnings management using Benford's Law, The CPA Journal, vol.78, issue.2, pp.32-37, 2011.

G. Judge and L. Schechter, Detecting Problems in Survey Data Using Benford???s Law, Journal of Human Resources, vol.44, issue.1, pp.1-24, 2009.
DOI : 10.3368/jhr.44.1.1

J. Kinnunen and M. Koskela, Who Is Miss World in Cosmetic Earnings Management? A Cross???National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries, Journal of International Accounting Research, vol.2, issue.1, pp.39-68, 2003.
DOI : 10.2308/jiar.2003.2.1.39

M. J. Nigrini, A taxpayer compliance application of Benford's Law, Journal of the American Taxation Association, vol.18, issue.1, pp.72-91, 1996.

J. Niskanen and M. Keloharju, Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms, European Accounting Review, vol.64, issue.3, pp.443-452, 2000.
DOI : 10.1111/0022-1082.00079

J. K. Thomas, Unusual patterns in reported earnings, The Accounting Review, vol.64, issue.16, pp.773-787, 1989.

J. C. Skousen, L. Guan, and T. S. Wetzel, Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings, Journal of International Financial Management and Accounting, vol.15, issue.3, pp.212-234, 2002.
DOI : 10.1111/j.1467-646X.2004.00108.x