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Keywords: outlier detection
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Journal Articles
Accounting Horizons 1–15.
Published: 31 December 2024
...Kevin Fulcer; Hanchi Gu; Hanxin Hu; Qing Huang; Alexander Kogan; Miklos A. Vasarhelyi; Danyang Wei; Jimmy Young SYNOPSIS Audit transaction anomalies can be viewed as outliers. Unsupervised learning methods of outlier detection do not require outcome labels and enable auditors to discover possible...
Journal Articles
Accounting Horizons (2019) 33 (3): 127–140.
Published: 01 September 2019
... audit sampling outlier detection information overload This paper presents a Multidimensional Audit Data Selection (MADS) analytic framework to guide auditors in the identification and prioritization of outliers to be considered for substantive tests of details, primarily a substantive test...