Purpose – The cost of retaining a customer is lower than that of obtaining a new one, so potential customer defection is an important issue in the fiercely competitive environment of electronic commerce. Accordingly, this paper aims to present a new way for gauging customer loyalty and...

Purpose – This study aims to propose an artificial neural network to identify automatically topic changes in a user session by using the statistical characteristics of queries, such as time intervals and query reformulation patterns. Design/methodology/approach – A sample data log from the...

Purpose – The paper describes the methods of manufacturing process optimization, using Taguchi experimental design methods with historical process data, collected during normal production. Design/methodology/approach – The objectives are achieved with two separate techniques: the...

Purpose – To empirically analyse the relationship between the shelf space assigned to brands and several factors related to store management. Design/methodology/approach – The data come from a study of 40 product categories in a sample of superstores in Spain. The variables are: shelf space...

Multilevel environment analysis is important for companies operating on the global market. Previous studies have in general focused on one level at a time, but the need to perform multilevel environment analysis has also been stressed. Multilevel analysis can partly explain the benchmarking gap...

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...

Going concern is a fundamental concept in accounting and auditing and the assessment of a firm's going concern status is not an easy task. Several going concern prediction models based on statistical methods to assist auditors have been suggested in the literature. This study explores and...

The failure of organizations to adopt CASE tools has been an area of interest to business researchers for over a decade. The purpose of this study is to test whether the previous research provides a basis for predicting the current adoption of CASE tools by organizations. This study uses a...

While financial reporting fraud has become more prevalent and costly in recent years, fraud detection has been badly lagging. Several recent studies have examined the feasibility of various computer techniques in business and industrial applications. The purpose of this study is to evaluate the...