Chakrabarty, B, Moulton, PC, Pugachev, L and Wang, X (2024). Catch me if you can: In search of accuracy, scope, and ease of fraud prediction. Review of Accounting Studies.
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Cano-Rodríguez, M, Núñez-Nickel, M and Licerán-Gutiérrez, A (2025). Divergence from Benford’s law fails to measure financial statement accuracy. International Journal of Accounting Information Systems 56, pp. 100745. DOI:10.1016/j.accinf.2025.100745.
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