Luật Benford và gian lận báo cáo tài chính của các công ty chưa niêm yết

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Nigrini, M. (1996). Taxpayer compliance application of Benford’s law. Journal of American Taxation Association, 18(1), 72-92.

Nigrini, M. J. (2000). Digital analysis using Benford’s law: Test and statistics for auditors. Global Audit Publications.

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Zdraveski, D., & Janeska, M. (2021). Application of Benford’s law for detecting manip - Ulation in the financial statements in Macedonian companies. Annals of the “Constantin Brancusi” University of Targu Jiu, Economy Series, 6, 4-13.

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