Hashemi, S and Hariri, A (2017). The analysis of Benford’s law ability to identify and predict financial fraud detection. Accounting and Auditing Review 24 (2), pp. 283–302. PER
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Rad, M, Amiri, A, Ranjbar, MH and Salari, H (2021). Predictability of financial statements fraud-risk using Benford’s Law. Cogent Economics & Finance 9(1), p. 1889756 . DOI:10.1080/23322039.2021.1889756.
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