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.
This work is cited by the following items of the Benford Online Bibliography:
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Arezzo, MF and Cerqueti, R (2023). A Benford’s Law view of inspections’ reasonability. Physica A: Statistical Mechanics and its Applications 632, Part 1, pp. 129294. DOI:10.1016/j.physa.2023.129294.
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Capalbo, F, Galati, L, Lupi, C and Smarra, M (2023). Local elections and the quality of financial statements in municipally owned entities: A Benford analysis. Chaos, Solitons and Fractals 173 p. 113752. DOI:10.1016/j.chaos.2023.113752.
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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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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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Zhang, F and Wang, Z (2023). Exploring the Law of Numbers: Evidence from China's Real Estate. Preprint arXiv:2309.05221 [cs.CL]; last accessed September 21, 2023.
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