@article{article0bb984d1, title = {Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests}, author = {Silva, Archibald de Araujo and GouvĂȘa, Maria Aparecida}, year = {2023}, doi = {10.1016/j.accinf.2022.100599}, journal = {International Journal Accounting Information Systems} }