1. Alon, A., Dwyer, P.: The impact of groups and decision aid reliance on fraud risk assessment. Manag. Res. Rev. 33(3), 240–256 (2010)
2. Cleary, R., Thibodeau, J.: Applying digital analysis using Benford’s Law to detect fraud: the dangers of type I errors. Audit. J. Pract. Theor. 24(1), 77–81 (2005)
3. Durtschi, C., Hillison, W., Pacini, C.: The effective use of Benford’s Law to assist in detecting fraud in accounting data. J. Forensic Account. 5, 17–34 (2004)
4. Nga, D.T.T.: Critical evaluation study and audit risk to improve the quality of operations in Vietnamese auditing firms (2011)
5. Khormuji, M.K., Bazrafkan, M., Sharifian, M.: Credit card fraud detection with a cascade artificial neural network and imperialist competitive algorithm. Int. J. Comput. Appl. 96(25), 1–9 (2014)