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Egbunike, FC and Amakor, CI (2013). Fraud & auditors analytical procedure: A test of Benford’s law. EBS Journal of Management Sciences 1(1), pp. 14-31.

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Etim, ES, Daferighe, EE, Inyang, AB and Ekikor, ME (2023). Application of Benford’s Law and the Detection of Accounting Data Fraud in Nigeria. International Journal of Auditing and Accounting Studies 5(2) pp. 119-163. DOI:10.47509/IJAAS.2023.v05i02.01. View Complete Reference Online information Works that this work references Works that reference this work