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Benford's Law : an instrument for selecting tax audit targets?
Watrin, Christoph; Struffert, Ralf; Ullmann, Robert - In: Review of managerial science 2 (2008) 3, pp. 219-237
Persistent link: https://www.econbiz.de/10003772065
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Detecting target-driven earnings management based on the distribution of digits
Ullmann, Robert; Watrin, Christoph - In: Journal of business finance & accounting : JBFA 44 (2017) 1/2, pp. 63-93
Persistent link: https://www.econbiz.de/10011705301