Prelims
ISBN: 978-1-78743-414-1, eISBN: 978-1-78743-413-4
Publication date: 8 March 2018
Citation
(2018), "Prelims", Chan, D.Y., Chiu, V. and Vasarhelyi, M.A. (Ed.) Continuous Auditing (Rutgers Studies in Accounting Analytics), Emerald Publishing Limited, Leeds, pp. i-viii. https://doi.org/10.1108/978-1-78743-413-420181021
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
Half Title Page
CONTINUOUS AUDITING: THEORY AND APPLICATION
Title Page
RUTGERS STUDIES IN ACCOUNTING ANALYTICS
CONTINUOUS AUDITING: THEORY AND APPLICATION
Editors
David Y. Chan
St. John’s University, NY, USA
Victoria Chiu
State University of New York at Oswego, NY, USA
Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey, NJ, USA
United Kingdom – North America – Japan – India – Malaysia – China
Copyright Page
Emerald Publishing Limited
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First edition 2018
Copyright © 2018 Emerald Publishing Limited
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British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN: 978-1-78743-414-1 (Print)
ISBN: 978-1-78743-413-4 (Online)
ISBN: 978-1-78743-465-3 (Epub)
List of Contributors
| Abdullah Al-Awadhi | Rutgers University, The State University of New Jersey, NJ, USA |
| Michael G. Alles | Rutgers, The State University of New Jersey, NJ, USA |
| Gerard Brennan | Siemens Corporation, NJ, USA |
| Helen Brown-Liburd | Rutgers University, The State University of New Jersey, NJ, USA |
| Nancy Bumgarner | KPMG LLP, NY, USA |
| Paul Eric Byrnes | Rutgers University, The State University of New Jersey, NJ, USA |
| David Y. Chan | St. John’s University, NY, USA |
| Victoria Chiu | State University of New York at Oswego, NY, USA and State University of New York at New Paltz, NY, USA |
| Rick Elam | University of Mississippi, MS, USA |
| S. Michael Groomer (1942–2012) | Indiana University, IN, USA |
| Benita Gullvist | Hanken School of Economics, Vasa, Finland |
| Fern B. Halper | AT&T Bell Laboratories, NJ, USA |
| Alexander Kogan | Rutgers University, The State University of New Jersey, NJ, USA |
| Stephen Kozlowski | Eastern Illinois University, IL, USA |
| Qi Liu | Rutgers, The State University of New Jersey, NJ, USA |
| Peter L. McMickle | The University of Memphis, TN, USA |
| Uday S. Murthy | Indiana University, IN, USA |
| Zabihollah Rezaee | The University of Memphis, TN, USA |
| Ahmad Sharbatoghlie | Independent Systems Consultant, Boston, MA, USA |
| Ephraim F. Sudit | Rutgers, The State University of New Jersey, NJ, USA |
| Ryan Teeter | Rutgers, The State University of New Jersey, NJ, USA |
| Miklos A. Vasarhelyi | Rutgers, The State University of New Jersey, NJ, USA |
| J. Donald Warren | University of Hartford, CT, USA |
- Prelims
- Introduction
- Continuous Auditing—A New View
- The Development and Intellectual Structure of Continuous Auditing Research
- The Continuous Audit of Online Systems
- Continuous Auditing of Database Applications: An Embedded Audit Module Approach
- Continuous Online Auditing: A Program of Research
- Feasibility and Economics of Continuous Assurance
- Continuous Auditing: Building Automated Auditing Capability
- Principles of Analytic Monitoring for Continuous Assurance
- Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens
- Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations
- Innovation and Practice of Continuous Auditing
- Evolution of Auditing: From the Traditional Approach to the Future Audit
- An Audit Ecosystem to Support Blockchain-based Accounting and Assurance
- New Perspective: Data Analytics as a Precursor to Audit Automation
- Conclusion
- Appendix: Continuous Auditing Research Directory: 1983–2011
- About the Editors
- Index