Divergence from Benford's law fails to measure financial statement accuracy

  1. Cano-Rodríguez,M.
  2. Núñez-Nickel,M.
  3. Licerán-Gutiérrez,A.
Journal:
International Journal of Accounting Information Systems

ISSN: 1467-0895

Year of publication: 2025

Volume: 56

Type: Article

DOI: 10.1016/J.ACCINF.2025.100745 GOOGLE SCHOLAR lock_openOpen access editor HANDLE: https://hdl.handle.net/10953/6744
RUJA. Repositorio Institucional de la Producción Científica de la Universidad de Jaén: lock_openOpen access Handle