Etim, ES, Daferighe, EE, Inyang, AB and Ekikor, ME (2023). Application of Benford’s Law and the Detection of Accounting Data Fraud in Nigeria. International Journal of Auditing and Accounting Studies 5(2) pp. 119-163.
This work is cited by the following items of the Benford Online Bibliography:
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Le, L and Mantelaers, E (2024). Benford’s Law and Beyond: A framework for auditors. Maandblad voor Accountancy en Bedrijfseconomie 98(7), pp. 427–438. DOI:10.5117/mab.98.134061.
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Milani, CD and Epelbaum, N (2025). Using Benford’s Law to Detect Suspected Creative Accounting: A Simple Tool for Small Accounting Firms in Emerging Economies. International Journal of Auditing and Accounting Studies 7(1), pp. 73-92.
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Sati, BK (2025). The Applicability of Benford’s Law to Detect Fraud in the Financial Statement of Oil and Gas Companies Listed on the Nigerian Stock Exchange. International Journal of Humanities, Literature and Art Research 7(6). DOI:10.70382/mejhlar.v7i6.017.
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