Krambia-Kapardis, Maria; Christodoulou, Chris; … - In: Managerial Auditing Journal 25 (2010) July, pp. 659-678
Purpose – The purpose of the paper is to test the use of artificial neural networks (ANNs) as a tool in fraud detection. Design/methodology/approach – Following a review of the relevant literature on fraud detection by auditors, the authors developed a questionnaire which they distributed to...