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Singh, K and Best, P (2020). Implementing Benford’s law in continuous monitoring applications. Journal of Accounting and Management Information Systems 2, pp. 379-404.

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Jordan, CE and Clark, SJ (2022). Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?. The Journal of Applied Business and Economics24(4), pp. 10-21. View Complete Reference Online information Works that this work references No Bibliography works reference this work