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Jordan, CE and Clark, SJ (2011). Detecting Cosmetic Earnings Management Using Benford’s Law. The CPA Journal 81 (2), pp. 32–37.





Lin, F, Wu, CM, Fang, TY and Wun, JC (2014). The relations among accounting conservatism, institutional investors and earnings manipulation. Economic Modelling, 37, pp. 164174. DOI:10.1016/j.econmod.2013.10.020.





Nigrini, MJ and Miller, SJ (2009). Data Diagnostics Using SecondOrder Tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2), pp. 305324. DOI:10.2308/aud.2009.28.2.305
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