Assessing the Risk of Management Fraud Through Neural Network Technology.
Brian Patrick Green, Jae Hwa Choi · Auditing A Journal of Practice & Theory · 1997
Abstract Develops an effective neural networks (NN) fraud classification model employing endogenous financial data. How financial errors and irregularities in financial statements are detected; Neural networks described; Methodology used in NN model development study; Results and implications of the study.