This study analyzes Hai Hong PhanBa Thu TranAnh Tu PhamHa Thi Thu Nguyenfinancial accounting data to investigate the extent and nature of deviations from Benford’s Law. Using the dataset of Vietnamese-listed companies from 2015 to 2022, we examine the distribution of the first digits in accounts such as revenue, cost of goods sold, selling expense, administrative expenses, total assets, and total liabilities that may carry significant risks of misstatement in financial statements. The dataset is divided into two distinct periods: pre- and during the COVID-19 pandemic. Our analysis reveals differences in deviations from Benford’s Law across these periods. The results suggest that the extent of financial data misstatements declined during the COVID-19 period compared to the pre-pandemic period.