Hsieh, CH and Lin, F (2013). Applying digital analysis to detect fraud: an empirical analysis of US marine industry. Applied Economics 45(1) pp. 135-140.
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Geyer, D and Drechsler, C (2014). Detecting Cosmetic Debt Management Using Benford's Law
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Nguyen, TQ (2019). What Influence Earnings Management By Share-Financed Acquirers Prior To Deal Announcements?. PhD Thesis for University of East London. DOI:10.15123/uel.86y35.
Onur, Ö and Yazdifar, H (2020). Assessing the Fraud Risk Factors in the Finance Statements with Benford's Law. Journal of accounting and taxation studies (in press).