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Nguyen, TT, Duong, CM and Nguyen, NTM (2022). Is conditional conservatism a source of deviations of financial statements from Benford’s Law?. Journal of Applied Accounting Research 23(5), pp. 10241046 .

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Alsinglawi, O, Aladwan, M, Al Wadi, S and Alqisi, E (2024). Utilizing Benford's Law to Spot Earning and Revenue Management Practices in Jordanian’s Listed Companies. Preprint posted on ResearchGate.com; last accessed January 14, 2025. View Complete Reference Online information Works that this work references No Bibliography works reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references Works that reference this work
Nguyen, LHT, Nguyen, TT, Le, TVN and Mai, ND (2023). Applying Benford’s Law to examine earnings management: Evidence from emerging ASEAN-5 countries. Journal of Financial Reporting and Accounting (in press). DOI:10.1108/JFRA-10-2022-0390. View Complete Reference Online information Works that this work references Works that reference this work
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. View Complete Reference Online information Works that this work references No Bibliography works reference this work