Nigrini, Mark J.; Karstens, William - In: Managerial Auditing Journal 36 (2019) 1, pp. 17-39
Purpose: This paper develops a vector variation score that quantifies the change in an array of data points from period-to-period. The array could be the amounts reported on an income tax return, the closing stock prices for a set of listed companies, the monthly sales amounts for retail...