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Most cited papers in Benford’s Law and Fraud Detection

Benford’s Law and Fraud Detection

What are the most cited papers in Benford’s Law and Fraud Detection?

The most cited paper in Benford’s Law and Fraud Detection is "Computing Machinery and Intelligence (1950)" (Alan Mathison Turing, 2004), with 6,187 citations. Next come "Optical image encryption based on input plane and Fourier plane random encoding" (2,675) and "How to construct random functions" (2,133).

Showing 50 of 100 papers. Every paper with more than 132 citations is listed.

Most cited papers, sortable by citations and release date
#Paper
1 Computing Machinery and Intelligence (1950) Alan Mathison Turing Book chapter 9 Sep 2004 6,187
2 Optical image encryption based on input plane and Fourier plane random encoding Philippe Réfrégier, Bahram Javidi · Optics Letters Apr 1995 2,675
3 How to construct random functions Oded Goldreich, Shafi Goldwasser, Silvio Micali · Journal of the ACM Open access 10 Aug 1986 2,133
4 How to Generate Cryptographically Strong Sequences of Pseudorandom Bits Manuel Blum, Silvio Micali · SIAM Journal on Computing Nov 1984 1,332
5 The definition of random sequences Per Martin-Löf · Information and Control Open access Dec 1966 1,237
6 Quantum Fingerprinting Harry Buhrman, Richard Cleve, John Watrous et al. · Physical Review Letters Open access 26 Sep 2001 1,226
7 Primer on Certain Elements of Medical Decision Making Barbara Joyce McNeil, Emmett Keeler, S. James Adelstein · New England Journal of Medicine 31 Jul 1975 1,161
8 The Three Sigma Rule Friedrich Pukelsheim · The American Statistician Open access May 1994 1,066
9 Theory and application of trapdoor functions Andrew Chi-Chih Yao Conference paper Nov 1982 969
10 The Problem of Simplifying Truth Functions Willard Van Orman Quine · American Mathematical Monthly Oct 1952 802
11 ON ANYON SUPERCONDUCTIVITY Yihong Chen, Frank A. Wilczek, Edward H. Witten et al. · International Journal of Modern Physics B Jul 1989 801
12 Cryptographic distinguishability measures for quantum-mechanical states Christopher A. Fuchs, J. van de Graaf · IEEE Transactions on Information Theory May 1999 785
13 Advances in Cryptology – CRYPTO 2016 Katz, Jonathan, Matthew J. B. Robshaw · Lecture notes in computer science Conference paper 2016 768
14 Logical basis for information theory and probability theory A. N. Kolmogorov · IEEE Transactions on Information Theory Sep 1968 605
15 On Simpson's Paradox and the Sure-Thing Principle Colin R. Blyth · Journal of the American Statistical Association Jun 1972 592
16 A Way to Simplify Truth Functions Willard Van Orman Quine · American Mathematical Monthly Nov 1955 573
17 Advances in Cryptology – ASIACRYPT 2015 Tetsu Iwata, Jung Hee Cheon · Lecture notes in computer science Conference paperOpen access 2015 459
18 The 3 x + 1 Problem and its Generalizations Jeffrey C. Lagarias · American Mathematical Monthly 1985 429
19 Financial Statement Fraud: Insights from the Academic Literature Chris E. Hogan, Zabihollah Rezaee, Richard A. Riley et al. · Auditing A Journal of Practice & Theory Nov 2008 415
20 Counterfactuals and Two Kinds of Expected Utility Allan Gibbard, William Harper Book chapter 1978 402
21 Authentication Theory/Coding Theory Gustavus J. Simmons · Lecture notes in computer science Conference paperOpen access 12 Aug 2007 378
22 Advances in Cryptology – CRYPTO 2016 Jonathan Katz, Matthew J. B. Robshaw · Lecture notes in computer science Conference paper 2016 373
23 Minimum Message Length and Kolmogorov Complexity Christopher S. Wallace · The Computer Journal Apr 1999 358
24 Slightly More Realistic Personal Probability Ian Hacking · Philosophy of Science Dec 1967 355
25 Geometric statistics and dynamic fragmentation Dennis E. Grady, M.E. Kipp · Journal of Applied Physics Aug 1985 338
26 Mining corporate annual reports for intelligent detection of financial statement fraud – A comparative study of machine learning methods Petr Hájek, Roberto Henriques · Knowledge-Based Systems 6 May 2017 335
27 Complexity: Knots, Colourings and Counting Dominic J. A. Welsh 1993 322
28 Beyond the Zipf–Mandelbrot law in quantitative linguistics Marcelo A. Montemurro · Physica A Statistical Mechanics and its Applications Open access Nov 2001 311
29 Computable algebra, general theory and theory of computable fields. Michael O. Rabin · Transactions of the American Mathematical Society Open access 1960 311
30 AI hallucination: towards a comprehensive classification of distorted information in artificial intelligence-generated content Yujie Sun, Dongfang Sheng, Zihan Zhou et al. · Humanities and Social Sciences Communications Open access 27 Sep 2024 306
31 The First Digit Problem Ralph A. Raimi · American Mathematical Monthly Aug 1976 293
32 A generalized Benford's law for JPEG coefficients and its applications in image forensics Dongdong Fu, Yun Q. Shi, Wei Su · Proceedings of SPIE, the International Society for Optical Engineering/Proceedings of SPIE Conference paper 26 Feb 2007 292
33 Textual Analysis in Finance Tim Loughran, Bill McDonald · Annual Review of Financial Economics ReviewOpen access Nov 2020 279
34 Computational complexity of real functions Ker‐I Ko, Harvey M. Friedman · Theoretical Computer Science Open access Jul 1982 273
35 Randomness conservation inequalities; information and independence in mathematical theories Leonid A. Levin · Information and Control Open access Apr 1984 265
36 Almost everywhere high nonuniform complexity Jack H. Lutz · Journal of Computer and System Sciences Open access Apr 1992 262
37 Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection Lynnette D. Purda, David B. Skillicorn · Contemporary Accounting Research 31 Mar 2014 261
38 On Strong Versions of the Central Limit Theorem Peter Schatte · Mathematische Nachrichten 1988 256
39 Explaining the uneven distribution of numbers in nature: the laws of Benford and Zipf L. Pietronero, Erio Tosatti, V. Tosatti et al. · Physica A Statistical Mechanics and its Applications Apr 2001 251
40 Nicht Konstruktiv Beweisbare Sätze der Analysis Ernst Specker · Birkhäuser Basel eBooks Book chapter 1990 239
41 No extension of quantum theory can have improved predictive power Roger Colbeck, Renato Renner · Nature Communications Open access 2 Aug 2011 227
42 Pseudorandomness Salil Vadhan · Foundations and Trends® in Theoretical Computer Science 20 Dec 2012 225
43 Information-Theoretic Limitations of Formal Systems Gregory J. Chaitin · Journal of the ACM Open access Jul 1974 224
44 Unusual Patterns in Reported Earnings. Jacob K. Thomas · The Accounting Review Oct 1989 219
45 On blind signatures and perfect crimes Sebastiaan von Solms, David Naccache · Computers & Security Oct 1992 214
46 100% Classification Accuracy Considered Harmful: The Normalized Information Transfer Factor Explains the Accuracy Paradox Francisco J. Valverde-Albacete, Carmen Peláez-Moreno · PLoS ONE Open access 10 Jan 2014 213
47 There is More than a Power Law in Zipf Matthieu Cristelli, Michael Batty, L. Pietronero · Scientific Reports Open access 8 Nov 2012 210
48 Breaking the (Benford) Law Wendy K. Tam Cho, Brian J. Gaines · The American Statistician 18 Jul 2007 208
49 The dimensions of individual strings and sequences Jack H. Lutz · Information and Computation Open access 12 Sep 2003 208
50 A New Method for Known Plaintext Attack of FEAL Cipher Mitsuru Matsui, Atsuhiro Yamagishi · Lecture notes in computer science Conference paper 8 Aug 2007 206

Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for a field when OpenAlex files it under one of the field's topics; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.