Miller, SJ (2008). Benford’s Law and Fraud Detection, or: Why the IRS Should Care About Number Theory!. Presentation for Bronfman Science Lunch Williams College, October 21.
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Shalaby, AHM and Al-Harkan, AAM (2022). The awareness of judicial accounting techniques towards the expectations of the external auditor in detecting fraud and its impact on the performance. Accounting 8, pp. 345–354. DOI:10.5267/j.ac.2021.10.003.