The effective use of Benford's Law to assist in detecting fraud in accounting data

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The Quality of China's GDP Statistics (2014, unknown): “…has also been used to detect or examine unusual patterns in firm reported earnings (Thomas, 1989), tax fraud (Nigrini, 1996) and accounting fraud (Durtschi et al., 2004, Nigrini, 2012), psychological product pricing (el Sehity et al., 2005), price manipulations in ebaY auctions (Giles, 2007),…”
A generalized Benford's law for JPEG coefficients and its applications in image forensics (2007, methodology): “This property has been widely used in fraud detection in accounting area [6, 7].”
Fact and Fiction in EU-Governmental Economic Data (2011, background): “Another example of falsified data with an excessive proportion of the digit one can be found in Durtschi et al. (2004), p. 30.”
Breaking the (Benford) Law (2007, methodology): “Accordingly, Benford’s Law has been put to use as a simple and effective way to test for fraudulent manipulation of data, as might exist in accounts when embezzlement has occurred (Nigrini 1999; Durtschi, Hillison, and Pacini 2004).”