This paper examines the efficiency of a generalized adaptive neural network algorithm (GANNA) processor in comparison to earlier model‐based methods, a back‐propagation artificial neural network, and logistic regression approaches to data classification. The research uses the binary...

The detection of management fraud is an important issue facing the auditing profession. A major contributor to this issue is the Loebbecke and Willingham (1988) conceptual model for the detection of management fraud. A cascaded Logit approach using the Loebbecke and Willingham model was...