Artificial neural networks in analytical review procedures

Abstract

This article gives an overview of artificial neural network (ANN) studies conducted in the auditing field. The review pays attention to application domains, data and sample sets, ANN‐architectures and learning parameters. The article argues that these auditing ANN‐applications could serve the analytical review (AR) process. The summary of the findings pays attention to whether authors state that ANNs have potential to improve analytical review (AR) procedures. Furthermore, the article evaluates which are the most influential contributions and which are open ends in the field. The article makes some practical suggestions to motivate academics and practitioners to collaborate in further exploration of the potential of ANNs.