Walker, S (2022). Compared to What? Does Benford’s Law Really Detect Corporate Fraud?. Econ Journal Watch 19(1), pp. 30-46.
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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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Cano‐Rodríguez, M, Licerán-Gutiérrez, A and Nunez-Nickel, M (2023). Does Divergence from Benford’s Distribution Signal Earnings Management?. Preprint available at SSRN; last accessed January 16, 2025. DOI:10.2139/ssrn.4475622.
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Le, L and Mantelaers, E (2024). Benford’s Law and Beyond: A framework for auditors. Maandblad voor Accountancy en Bedrijfseconomie 98(7), pp. 427–438. DOI:10.5117/mab.98.134061.
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