TY - SER AU - Jordan, Charles E. AU - Clark, Stanley J. AU - Pate, Gwen R. TI - The debate over fair value reporting: fact or fiction? using Benford's law to find anwers T2 - The CPA Journal SN - 0732-8435 U1 - Bper. 657.05 PY - 0000///c332013/// CY - --New York City. PB - The New York State Society of Certified Public Accountant KW - Finance ER -