Aris, NA, Othman, R, Bukhori, MAM, Arif, SMM and Malek, MAA (2017). Detecting Accounting Anomalies Using Benford’s Law: Evidence from the Malaysian Public Sector. Management & Accounting Review 16(2), pp. 73-100.
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Gajdosikova, D, Nagy, M and Valaskova, K (2022). Earnings Management Detection: Practical Application of Benford's Law in Business Practice. Journal of Management and Business: Research and Practice 14(1). ISSN/ISBN:1339-9381. DOI:10.54933/jmbrp-2022-14-1-1.
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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.
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