Tran, AM (2024). What Deters Earnings Management? A Benford's Law Comparison Between Publicized Detection Methods and Increased Regulations. Journal of Corporate Accounting & Finance.
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Milani, CD and Epelbaum, N (2025). Using Benford’s Law to Detect Suspected Creative Accounting: A Simple Tool for Small Accounting Firms in Emerging Economies. International Journal of Auditing and Accounting Studies 7(1), pp. 73-92.