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Istrate, C (2019). Detecting earnings management using Benford’s Law: the case of Romanian listed companies. Journal of Accounting and Management Information Systems 18(2), pp. 198-223.

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Capalbo, F, Galati, L, Lupi, C and Smarra, M (2022). The Impact of Elections on the Quality of Financial Statements in Municipally Owned Entities. University of Molise Economics and Statistics Discussion Paper n. 078/22. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Ergin, E and Erturan, IE (2020). Is Benford’s Law Effective in Fraud Detection for Expense Cycle? . Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 42(2), pp. 316–326. DOI:10.14780.muiibd.854444. View Complete Reference Online information Works that this work references Works that reference this work
Galati, L (2020). Do Municipally Owned Utilities Round Earnings Before Elections? An Application of the Benford's Law. Unpublished Master's Dissertation, University of Molise. DOI:10.13140/RG.2.2.36384.51204. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Galati, L (2023). The political role of local government corporate ownership: An interdisciplinary outlook based on Benford’s law. In Proceedings of the International Online Conference on Corporate Governance: An Interdisciplinary Outlook, E. Karger & A. Kostyuk (Eds.), pp. 108–114. DOI:10.22495/cgaiop21. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Jianu, Io and Jianu, Iu (2021). Reliability of Financial Information from the Perspective of Benford’s Law. Entropy 23(5), article no. 557. DOI:10.3390/e23050557. View Complete Reference Online information Works that this work references Works that reference this work
Nguyen, L, Nguyen, TT, Le, T and Mai, N (2023). Applying Benford’s Law to examine earnings management: Evidence from emerging ASEAN-5 countries. Journal of Financial Reporting and Accounting (in press). View Complete Reference Online information Works that this work references No Bibliography works reference this work
Păunescu, M, Nichita, E-M, Lazăr, P and Frățilă, A (2023). Applying Benford’s Law to Detect Fraud in the Insurance Industry—A Case Study from the Romanian Market. Proceedings of Fostering Recovery Through Metaverse Business Modelling. DOI:10.1007/978-3-031-28255-3_4. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Whyman, G (2021). Origin, Alternative Expressions of Newcomb-Benford Law and Deviations of Digit Frequencies. Applied Mathematics 12, pp. 578-586. ISSN/ISBN:2152-7385. DOI:10.4236/am.2021.127041. View Complete Reference Online information Works that this work references Works that reference this work