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Henselmann, K, Ditter, D and Scherr, E (2015). Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting 12 (1), pp. 117151.

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Nigrini, MJ (2017). Audit Sampling Using Benford's Law: A Review of the Literature With Some New Perspectives. Journal of Emerging Technologies in Accounting Vol. 14, No. 2, pp. 2946. DOI:10.2308/jeta-51783. View Complete Reference Online information Works that this work references Works that reference this work