Nguyen, T, Duong, C and Nguyen, N (2021). Is conditional conservatism a source of deviations of financial statements from Benford’s Law?. Journal of Applied Accounting Research.
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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.