Montaño, VS, Utida, S and Remolar, A (2017). Forensic Analytics of Financial Report in Philippines Property Sector. The Benford's Law Application. Munich Germany: Grin Verlag.
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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. DOI:10.47509/IJAAS.2023.v05i02.01.
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