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Artificial neural networks in analytical review procedures
11 references·15 citing·38 second hop
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References

  • 1998Forecasting with artificial neural networks:4,225 cited
  • 1992Managerial Applications of Neural Networks: The Case of Bank Failure Predictions1,121 cited
  • 2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH892 cited
  • 2002Why good accountants do bad audits.369 cited
  • 1997Assessing the Risk of Management Fraud Through Neural Network Technology.244 cited
  • 2002A roadmap for future neural networks research in auditing and risk assessment155 cited
  • 1995The Application of Neural Networks and a Qualitative Response Model to the Auditor's Going Concern Uncertainty Decision*153 cited
  • 1996A SURVEY OF TIME BUDGET PRESSURE AND IRREGULAR AUDITING PRACTICES AMONG NEWLY QUALIFIED UK CHARTERED ACCOUNTANTS147 cited
  • 1998Using neural networks to predict corporate failure113 cited
  • 1999A neural network approach to the prediction of going concern status104 cited
  • 1994A Comparative Analysis of Artificial Neural Networks Using Financial Distress Prediction82 cited

Cited by

  • 2015The Current State and Future Direction of IT Audit: Challenges and Opportunities70 cited
  • 2010An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt57 cited
  • 2010Effective supply value chain based on competence success

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56 cited
  • 2017The Current State and Future Directions of Continuous Auditing Research: An Analysis of the Existing Literature55 cited
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  • 2007Identifying Qualified Auditors' Opinions: A Data Mining Approach44 cited
  • 2016A knowledge based scheme for risk assessment in loan processing by banks39 cited
  • 2021Theory and application of artificial intelligence in financial industry37 cited
  • 2007Using the artificial neural network to predict fraud litigation: Some empirical evidence from emerging markets33 cited
  • 2015Integrating corporate governance and financial variables for the identification of qualified audit opinions with neural networks29 cited
  • 2012Identifying qualified audit opinions by artificial neural networks28 cited
  • 2022Predicting earnings management through machine learning ensemble classifiers23 cited
  • 2007Integrating Analytical Procedures Into the Continuous Audit Environment23 cited
  • 2004Data Mining on Finance and Accounting: a Review of Current Research Trends19 cited