Cabarle, C (2019). Predicting the Risk of Fraud in Equity Crowdfunding Offers and Assessing the Wisdom of the Crowd. PhD Thesis, Temple University, ProQuest Dissertations Publishing, 2019. 13863507.





Cerqueti, R, Maggi, M and Riccioni, J (2022). Statistical methods for decision support systems in finance: how Benford’s law predicts financial risk. Annals of Operations Research. DOI:10.1007/s1047902204742z.





Druica, E, Oancea, B and Valsan, C (2018). Benford's law and the limits of digit analysis. International Journal of Accounting Information Systems 31, pp. 75–82. DOI:10.1016/j.accinf.2018.09.004.





Eutsler, J, Harris, MK, Williams, LT and Cornejo, OE (2023). Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID19 infection cases and deaths in the United States. Accounting, Organizations and Society, in press. DOI:10.1016/j.aos.2023.101455.





González, F (2019). Detecting Anomalous Data in Household Surveys: Evidence for Argentina. Journal of Social and Economic Statistics 8(2), pp. 110. DOI:10.2478/jses20190001.





González, F (2020). Selfreported income data: are people telling the truth?. To appear in Journal of Financial Crime. DOI:10.1108/JFC0820190113.





Harb, E, Nasrallah, N, El Khoury, R and Hussainey, K (2022). Applying Benford’s Law to detect accounting data manipulation in the preand postfinancial engineering periods: Evidence from Lebanon. Working Papers of LaRGE Research Center 202210, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.





Mills, RJ, Beaulieu, TY, Feldon, DF and Olsen, DH (2020). Implications of Prelecture Material on Cognitive Load and Instructional Effectiveness in Cross‐Disciplinary IS Education: The Nexus of Benford's Law and SQL. Decision Sciences Journal of Innovative Education 18, pp. 313338. DOI:10.1111/dsji.12206.





Morales, HR, Porporato, M and Epelbaum, N (2021). Benford’s law for integrity tests of highvolume databases: a case study of internal audit in a stateowned enterprise. Journal of Economics, Finance and Administrative Science. DOI:10.1108/JEFAS0720210113.





Mörch, H and Hällgren, H (2022). Accounting manipulation  analyzing corporate subsidy recipients during the covid19 pandemic. Masters thesis, Uppsala University, Sweden.





Nigrini, MJ (2019). The patterns of the numbers used in occupational fraud schemes. Managerial Auditing Journal 34(5), pp. 606626. DOI:10.1108/MAJ1120171717.





Patel, PC, Tsionas, MG and Guedes, MJ (2022). Benford's law, small business financial reporting, and survival. Managerial and Decision Economics. DOI:10.1002/mde.3595.





Pavlović, V, Knežević, G, Joksimović, M and Joksimović, D (2019). Fraud Detection in Financial Statements Applying Benford's Law with Monte Carlo Simulation. Acta oeconomica 69(2), pp.217239. DOI:10.1556/032.2019.69.2.4.





Pizzi, S, Venturelli, A, Variale, M and Macro, GP (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society 67, p. 101738. DOI:10.1016/j.techsoc.2021.101738.





Pröger, L, Griesberger, P, Hackländer, K, Brunner, N and Kühleitner, M (2021). Benford’s Law for Telemetry Data of Wildlife. Stats 4(4), pp. 943–949. DOI:10.3390/ stats4040055.





Said, T and Mohammed, K (2020). Detection of anomaly in socioeconomic databases, by Benford probability law. 2020 IEEE 6th International Conference on Optimization and Applications (ICOA), Beni Mellal, Morocco, 2020, pp. 14. DOI:10.1109/ICOA49421.2020.9094466.





Silva, AdeA and Gouvêa, MA (2023). Study on the effect of sample size on type I error, in the first, second and firsttwo digits excessmad tests. International Journal of Accounting Information Systems 48, p. 100599. DOI:10.1016/j.accinf.2022.100599.





Theodoro, R, Bonarim, CAG and Costa, DRdM (2021). Identifying Discretionary Actions Taken by Managers in Credit Unions: An Application of Benford's Law. Journal of Accounting, Management and Governance 24(3), pp. 331348. DOI:10.51341/19843925_2021v24n3a5.





Tošić, A and Vičič, J (2021). Use of Benford's law on academic publishing networks. Journal of Informetrics 15(3), 101163. DOI:10.1016/j.joi.2021.101163.





Vičič, J and Tošić, A (2021). Application of Benford’s law on cryptocurrencies. Preprints 2021, 2021110472. DOI:10.20944/preprints202111.0472.v1.




