Purpose Auditors are required to perform analytical procedures during the planning and concluding phases of the audit. Such procedures typically use data aggregated at a high level. The authors investigate whether artificial neural networks, a more sophisticated technique for analytical review...

Purpose A major impediment to the advancement of ethics research in the accounting domain is the availability of appropriate research participants. This study aims to investigate the validity of using student surrogates in accounting ethics research. Design/methodology/approach A survey...