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Alali, FA and Romero, S (2013). Benford’s Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting Vol. 10, No. 1, pp. 139. DOI:10.2308/jeta50749.





Bhattacharya, S, Xu, D and Kumar, K (2010). An ANNbased auditor decision support system using Benford's Law. Decision support systems, 50 (3), pp. 576584.





da Silva, CG and Carreira, PMR (2013). Selecting Audit Samples Using Benford's Law. AUDITING: A Journal of Practice & Theory Vol. 32, No. 2, pp. 5365. DOI:10.2308/ajpt50340.





Lin, F, Wu, CM, Fang, TY and Wun, JC (2014). The relations among accounting conservatism, institutional investors and earnings manipulation. Economic Modelling, 37, pp. 164174. DOI:10.1016/j.econmod.2013.10.020.





Nigrini, MJ (2011). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations. John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:9780470890462.





Nigrini, MJ (2012). Benford's Law: Applications for Forensic Accounting, Auditing, and Fraud Detection . John Wiley & Sons: Hoboken, New Jersey. ISSN/ISBN:9781118152850. DOI:10.1002/9781119203094.




