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Sylwestrzak, M (2023). Applying Benford’s Law to Detect Earnings Management. Journal of Economics and Management 45(1), pp. 216–36.

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Istrate, C and Carp, M (2024). Earnings Management Detection, from Second Digit Frequencies to Discretionary Accruals: Evidence from the Alternative Market of the Bucharest Stock Exchange. Eastern European Economics, 1–29. DOI:10.1080/00128775.2024.2428792. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Le, L and Mantelaers, E (2024). Benford’s Law and Beyond: A framework for auditors. Maandblad voor Accountancy en Bedrijfseconomie 98(7), pp. 427–438. DOI:10.5117/mab.98.134061. View Complete Reference Online information Works that this work references No Bibliography works reference this work
Macedo, BHC and Nardi, PCC (2025). Relationship between compliance with Benford's Law and the timeliness of financial statement disclosure: an empirical analysis [This article is a translation in English of the article: Relação entre a conformidade com a Lei de Benford e o tempo de divulg. Journal of Education and Research in Accounting (REPeC) 19. DOI:10.17524/repec.v19.e3710. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work