Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law
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|Nigrini, MJ (2016). The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks. Journal of Forensic Accounting Research, Vol. 1, No. 1, pp. A1-A26. DOI:10.2308/jfar-51465.