JACOB AME; MUSA NABURGI MOHAMMED; BAKSHAK YERIMA SATI. THE NEXUS BETWEEN BENFORD’S FIRST DIGIT LAW AND RECEIVABLES OF NIGERIAN LISTED OIL AND GAS COMPANIES. IJARSS 2025, 8 (2). https://doi.org/10.70382/caijarss.v8i2.020.