.... 591). Maria Krambia‐Kapardis can be contacted at: maria.kapardis@cut.ac.cy © Emerald Group Publishing Limited 2010 Neural nets Fraud Auditors Financial reporting Economic crime is on the increase and no company is immune from falling victim to a fraudster. The recent global...

... and interaction relationships, and hence can supplement and complement traditional statistical methods in constructing going concern prediction models. © Emerald Group Publishing Limited 2004 Going concern value Data handling Forecasting Neural nets Decision trees Distribution management...

.... compare client data with expected results using non‐financial data. © Emerald Group Publishing Limited 2004 Auditing Neural nets Financial performance An ANN consists of a set of neurons (nodes) (Figure 2a) that interact through a dense web of interconnections. Each neuron has...

... assessment Neural nets Fuzzy logic Decision‐support systems Currently, no formal theoretical guidelines exist for selecting financial ratios or trends to detect fraudulent financial reporting. Since firms that were investigated by the SEC typically misstated revenues or income prematurely...