Kumar, Sunil. “Is Depreciation Fraud Detectable Using ADTFA and DAAT Financial Models? A Case Study”. International Journal of Financial, Accounting, and Management 5, no. 4 (March 8, 2024): 473–488. Accessed August 2, 2025. https://goodwoodpub.com/index.php/ijfam/article/view/1624.