The aim of this study is to investigate the impact of various pre-processing models on the forecast capability of artificial neural network (ANN) models. ANNs are selected for auditing purposes because they are capable of learning complex, non-linear underlying relationships. This study uses a multi-layered neural network with the backpropagation algorithm.
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http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.644.2196&rep=rep1&type=pdf