3Porter B, Cameron A. Company Fraud-What Price the Auditor? [J]. Accountant' s Journal,1987 (12) :44 -47.
4Loebbecke J K, Willingham J J. Review of SEC Accounting and Auditing Enforcement Releases [ R ]. Working Paper, S L C : University of Utah, 1988.
5Kreiner W A. On the Newcomb-Benford Law [ J ]. Zeitschrifi fur Naturforschung A : Journal of Physical Sciences ,2003,58a: 618 - 622.
6Hill T P. The First-Digit Phenomenon [J]. Ameriean Seientist, 1998(4) :358 -363.
7Benford, F. The Law of anomalous numbers [ J ]. Proceedings of the American Philosophical society. 1938 (78) :551 - 572.
8T Hill. A Statistical Derivation of the Significant -Digit Law [ J ]. Statistical Science. 1996 (10) :354 -362.
9T Hill. Base- invariance implies Benford's law[ J]. Proceedings of the American Mathematical Society. 1995(123) :887 -895.
10Nigrini M. J. and Mittermaier L. J. The use of Benford's law as an aid in analytical procedures[J]. Auditing:A Journal of Practice and Theory. 1997 (16) :52 -67
