...Pierluigi Santosuosso Purpose Despite the potential of Big Data analytics, the analysis of Micro Data represents the main way of forecasting the expected values of recorded amounts and/or ratios for small auditing firms and certified public accountants dealing with analytical procedures...

...Stewart Li; Richard Fisher; Michael Falta Purpose Auditors are required to perform analytical procedures during the planning and concluding phases of the audit. Such procedures typically use data aggregated at a high level. The authors investigate whether artificial neural networks, a more...