“…Recently, studies have used Benford's law in assessing the validity of COVID-19 case reporting data (Kilani & Georgiou, 2021;Silva & Figueiredo Filho, 2021), academic publishing networks (Toši c & Vičič, 2021), effects of the local crime environment on financial reporting (Golden, 2021), online reviews (Zhao & Wang, 2021), among others. Studies in ethics on forensic accounting in the context of small and medium enterprises (SMEs) are either exploratory or have focused on the motives of financial misreporting (Carpenter & Reimers, 2005;Tschopp & Huefner, 2015;Zhang et al, 2020Zhang et al, , 2021.…”