American Institute of Certified Public Accountants (AICPA). (2002). Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99.
Amiram, D., Bozanic, Z. & E. Roen. (2014). Financial Statement Irregularities: Evidence from the Distribution Properties of Financial Statement Numbers. Working paper, Colombia University.
Amiram, D., Bozanic, Z. & E. Roen. (2015). Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers. Review of Accounting Studies, 20(4), 1540-1593.
Association of Certified Fraud Examiner (ACFE). (2012). Report to the Nations on Occupational Fraud and Abuse, Austin, TX: Association of Certified Fraud Examiners.
Beneish, M. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24-36.
Cohen, D.A., Dey, A. & Lys, T.Z. (2008). Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods. The Accounting Review, 83(3), 757-787.
Dalnial, H., Kamaluddin, A., Sanusi, Z. M. & Khairuddin, K. S. (2014). Accountability in financial reporting: Detecting fraudulent firms. Procedia - Social and Behavioral Sciences, 145, 61–69.
Davani, Gh. & Rezaee, Z. (2013). Does Financial Statement Reporting Fraud Recognize Borders? Evidence from Bank Fraud in Iran. Journal of Forensic & Investigative Accounting, 5(2), 224-238.
Dechow, P. & Ge, W., Larson, C. & Sloan, R. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28 (1), 17-82.
Dechow, P. & You, H. (2012). Analysts’ Motives for Rounding EPS Forecasts. Accounting Review, 87(6), 1939–1966.
Dechow, P. & Dichev, I. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(2002), 35-59.
Hill, T. (1995). A Statistical Derivation of the Significant Digit Law. Statistical Science, 10(4), 354-363.
Indrabudiman, A. & Hidayat, T. (2016). Analysis Benford Law for Company Evidence from Indonesia. International Journal of Engineering Sciences & Research Technology, 5(11), 1187-1207.
Iranian Committee on Accounting Standards (ICAS) (2011). Accounting and auditing principles and standards: Standards on Auditing. (in Persian)
Khanghah, J. & Mosavi , F. (2015). A review of studies and concepts of accounting and auditing fraud. Studies of Accounting and Auditing, 16 (4), 58-73.
Kordestani, Gh. & Tatli, R. (2016). The review of earnings management in different level of conservatism and institutional investors base Benford law. The Iranian Accounting and Auditing Review, 23 (1), 73-96. (in Persian)
Lalit, W. & Virender, P. (2012). Forensic accounting and fraud examination in India. International Journal of Applied Engineering Research, 7(11), 1-4.
Mohammadi, M., Salehirad, M. & Hajizade, S. (2011). Identifying the Cosmetic Earning Management by Using Benford's Law. Journal of Auditing Science, 45(2), 51-67. (in Persian)
Musavi Shiri, M., Pishva, F. & Khalatbari, H. (2016). The Prediction of Earnings Manipulation: Development of a Model. The Iranian Accounting and Auditing Review, 23 (2), 213-234. (in Persian)
Nia, S.H. (2015). Financial ratios between fraudulent and non-fraudulent firms: Evidence from Tehran stock exchange. Journal of Accounting and Taxation, 7(3), 38-44.
Nigrini, M. (2012). Benford’s Low: Application for Accounting. Auditing and Fraud Detection, 6, 109-129.
Owens, E., Wu, J., & Zimmerman, J. (2013). Business Model Shocks and Abnormal Accrual Models. Working paper.
Papanikolaou, N. I. & Grammatikos, T. (2013). Using BenFord’s Low to Detect Fraudlent Practicies in Banking. Workingpaper, Sussex University, Luxemborg University.
Pazarçeviren, S.Y. (2005). Adli Muhasebecilik Mesleği. Zonguldak Karaelmas Üniversitesi Sosyal Bilimler Dergisi, 1(2), 1-19.
Pimbley, J.M. (2014). Benford’s Law and the Risk of Financial Fraud. Risk Professional, 1- 7.
Rostami, M. & Jafaridargiri, A. (2013). A Survey on Benford Law in Tehran Stock Exchange. Management Research in Iran, 17(1), 96-109. (in Persian)
Roychowdhury, S. (2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economics, 42, 335-370.
Treadway, J.C. (1999). Report of the National Commission of Fraudulent Financial Reporting, Washington, DC.