...Tri Tri Nguyen; Chau Minh Duong; Nguyet Thi Minh Nguyen Purpose In this paper, the authors examine the association between conditional conservatism and deviations of the first digits of financial statement items from what are expected by Benford's Law. Design/methodology/approach This research...

... – This study is an archival research based on a sample of US public firms that report segment data between 1998 and 2011. The authors use Benford’s law to establish benchmarks for expected frequency of each number on the second digit of segment earnings and test whether the actual distributions deviate from...