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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 . The Journal of Applied Business Research 30 (5), pp.1485-1492. View Complete Reference Online information Works that this work references Works that reference this work