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...

The fundamental theorem of exponential smoothing is extended to include the nonasymptotic case where only a finite number of time series observations are available. This extension leads to the rigorous elimination of the present need for initial conditions in general order exponential smoothing...