Gajdosikova, D, Nagy, M and Valaskova, K (2022). Earnings Management Detection: Practical Application of Benford's Law in Business Practice. Journal of Management and Business: Research and Practice 14(1). ISSN/ISBN:1339-9381. DOI:10.54933/jmbrp-2022-14-1-1.
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Herteliu, C, Jianu, I, Dragan, IM, Apostu, S and Luchian, I (2021). Testing Benford’s Laws (non)conformity within disclosed companies’ financial statements among hospitality industry in Romania. Physica A: Statistical Mechanics and its Applications 582, p. 126221. DOI:10.1016/j.physa.2021.126221.
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Istrate, C and Carp, M (2024). Earnings Management Detection, from Second Digit Frequencies to Discretionary Accruals: Evidence from the Alternative Market of the Bucharest Stock Exchange. Eastern European Economics, 1–29. DOI:10.1080/00128775.2024.2428792.
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Jordan, CE and Clark, SJ (2022). Do Financial Items Determined Using Estimates and/or Professional Judgment Adhere to Benford’s Law of First Digits?. The Journal of Applied Business and Economics24(4), pp. 10-21.
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Luty, P and Costa, R (2022). Benford's Law in the Analysis of Inventories of Portuguese Companies. International Journal of Business Innovation 1(4), p. e30282. DOI:10.34624/ijbi.v1i4.30282.
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Luty, P, Petković, M and Vavrek, R (2022). Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16. The Theoretical Journal of Accounting 46(4), pp. 51-68. ISSN/ISBN:1641-4381 .
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Parreño, SJE (2024). Analyzing crop production statistics of the Philippines using the newcomb-benford law. Multidisciplinary Science Journal 6(6), pp. 2024079–9.. DOI:10.31893/multiscience.2024079.
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Păunescu, M, Nichita, E-M, Lazăr, P and Frățilă, A (2023). Applying Benford’s Law to Detect Fraud in the Insurance Industry—A Case Study from the Romanian Market. Proceedings of Fostering Recovery Through Metaverse Business Modelling. DOI:10.1007/978-3-031-28255-3_4.
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