Bagua, BDD, Orellana, NDB and Rodriguez, FRP (2023). Ley de Benford y su aplicación en la auditoría continua del sector nanciero ecuatoriano [Benford’s Law and its application in the continuous audit of the Ecuadorian financial sector]. Latam Revista latinoamericana de Ciencias Sociales y Humanidades 4(4), pp. 920-936. SPA
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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.