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| Author: | Etheridge, H. L. Sriram, R. S. Hsu, H. Y. K. |
| Title: | A comparison of selected artificial neural networks that help auditors evaluate client financial viability |
| Journal: | Decision Sciences
2000 : SPRING, VOL. 31:2, p. 531-550 |
| Index terms: | Neural networks Auditors Artificial intelligence Decision support systems |
| Freeterms: | Financial distress |
| Language: | eng |
| Abstract: | The authors compare the performance of three artificial neural networks approaches - backpropagation, categorial learning, and probabilistic neural network - as classification tools to assist and support auditor's judgement about a client's continued financial viability into the future. |
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