Appendix: Continuous Auditing Research Directory: 1983–20113
ISBN: 978-1-78743-414-1, eISBN: 978-1-78743-413-4
Publication date: 8 March 2018
Citation
(2018), "Appendix: Continuous Auditing Research Directory: 1983–2011
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
Year | Journal | Article Title | First Author |
---|---|---|---|
1983 | The Accounting Review | The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs | Abdel-Khalik, A.R. |
1983 | The Accounting Forum | A Framework for Audit Automation-Online Technology and the Audit Process | Vasarhelyi, M. A. |
1987 | Public Administration Quarterly | Financial Management in Human Services Subcontracting Audit Controls and Service Delivery Operations | Drew, J. |
1989 | Journal of Information Systems | Continuous Auditing of Database Applications: An Embedded Audit Module Approach | Groomer, S. M. |
1989 | MIS Quarterly | Control and Audit of Electronic Data Interchange | Hansen, J.V. |
1991 | Auditing A Journal of Practice and Theory | The Continuous Audit of Online Systems | Vasarhelyi, M. A. |
1992 | Journal of Information Systems | Intrusion-Detection Systems | O’Leary, D. E. |
1998 | Auditing: A Journal of Practice and Theory | A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance | Havelka, D. |
1998 | The International Journal of Accounting | New Forms of Assurance Services for New Forms of Information: The Global Challenge for Accounting Educators | Holstrum, G. L. |
1999 | Journal of Information Systems | Continuous Online Auditing A Program of Research | Kogan, A |
2000 | Accounting and Finance | A Study of the Internal Control Structure for Electronic Data Interchange Systems Using the Analytic Hierarchy Process | Hardy, C. |
2000 | Journal of Information Systems | An Analysis of the Group Dynamics Surrounding Internal Control Assessment in Information Systems Audit and Assurance Domains | O’Donnel, E. |
2000 | Auditing: A Journal of Practice and Theory | Research Opportunities in Internal Control Quality and Quality Assurance | Kinney Jr, W. R. |
2000 | Journal of Accounting Education | Computer Assisted Analytical Procedures Using Benford’s Laws | Drake, P. H. |
2000 | International Journal of Intelligent Systems in Accounting Finance & Management | The Impacts of Electronic Commerce on Auditing Practices: An Auditing Process Model for Evidence Collection and Validation | Yu, C.-C. |
2000 | Decision Support Systems | Virtual Auditing Agents: The EDGAR Agent Challenge | Nelson, K. M. |
2001 | Total Quality Management | Audit System: Concepts and Practices | Karapetrovic, S. |
2001 | Journal of Information Systems | Developing Database Query Proficiency Assuring Compliance for Responses to Web Site Referrals | Borthick, A. F. |
2001 | International Journal of Accounting Information Systems | Continuous Audit Model Development and Implementation within a Debt Covenant Compliance Domain | Woodroof, J. |
2001 | International Journal of Accounting Information Systems | The Production and USE of Semantically Rich Accounting Reports on the Internet-XML and XBRL | Debreceny, R |
2002 | Auditing A Journal of Practice and Theory | Continuous Auditing Building Automated Auditing Capability | Rezaee, Z |
2002 | Journal of Information Systems | Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice? | Bovee, M. |
2002 | Auditing: A Journal of Practice and Theory | Feasibility and Economics of Continuous Assurance | Alles, M. G. |
2002 | Journal of Information Systems | Holistic Continuous Assurance Integration: e-Business Opportunities and Challenges | Greenstein, M. M. |
2002 | Auditing: A Journal of Practice and Theory | Twenty-First Century Assurance | Elliott, R. K. |
2002 | International Journal of Accounting Information Systems | A Roadmap for Future Neural Networks Research in Auditing and Risk Assessment | Calderon, T. G. |
2002 | Critical Perspectives on Accounting | Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud | Cullinan, C. P. |
2002 | Advances in International Accounting | The Role of International Auditing in the Improvement of International Financial Reporting | Needles Jr., B. E. |
2003 | Journal of Information Systems | Designing Learning Experiences within Learners’ Zones of Proximal Development (ZPDs): Enabling Collaborative Learning On-Site and Online | Borthick, A. F. |
2003 | Journal of Accounting Research | The Impact of SFAS No-131 on Information and Monitoring | Berger, P. G. |
2003 | International Journal of Accounting Information Systems | Risk Assessment in an Extended Enterprise Environment: Redefining the Audit Model | Sutton, S. G. |
2003 | Advances in Accounting | The Evolving Role of is Audit: A Field Study Comparing the Perceptions of IS and Financial Auditors | Vendrzyk, V. P. |
2003 | International Journal of Accounting Information Systems | Underlying Principles of the Electronization of Business – A Research Agenda | Vasarhelyi, M. A. |
2003 | Accounting Forum | Internet Reporting: Current Trends and Trends by 2010 | Jones, M. J. |
2003 | International Journal of Auditing | The Development of Embedded Audit Modules to Support Continuous Monitoring in the Electronic Commerce Environment | Debreceny, R. |
2004 | Journal of Information Systems | An Analysis of the Effects of Continuous Monitoring Controls on e-commence System Performance | Murthy, U. S. |
2004 | International Journal of Computer Integrated Manufacturing | Quality Management and Certification in the Virtual Enterprise | Martins, A. |
2004 | International Journal of Accounting Information Systems | A Continuous Auditing Web Services Model for XML-based Accounting Systems | Murthy, U. S. |
2004 | International Journal of Accounting Information Systems | Assurance Practitioners’ and Educators’ Self-Perceived IT Knowledge Level: An Empirical Assessment | Greenstein, M. |
2004 | Accounting Forum | Financial Reporting on the Internet by 2010 – A Consensus View | Jones, M. J. |
2004 | International Journal of Accounting Information Systems | Restoring Auditor Credibility: Tertiarly Monitoring and Logging of Continuouas Assurance Systems | Alles, M. G. |
2004 | International Journal of Accounting Information Systems | The Impact of the Risk of Consequence on the Relative Demand for Continuous Online Assurance | Daigle, R. J. |
2004 | International Journal of Accounting Information Systems | Using Control Charts to Monitor Financial Reporting of Public Companies | Dulla, R. B. |
2004 | The International Journal of Digital Accounting Research | Development of a Proto-type Public File Repository for XBRL Documents: Challenges and Opportunities | Prichard, J. J. |
2004 | International Journal of Intelligent Systems in Accounting, Finance & Management | Machine-Independent Audit Trail Analysis-A Tool for Continuous Audit Assurance | Best, P. J. |
2004 | Information Management & Computer Security | Auditing in the E-Commerce Area | Zhao, N. |
2004 | Journal of Emerging Technologies in Accounting | Principles of Analytic Monitoring for Continuous Assurance | Vasarhelyi, M.A. |
2005 | Journal of Information Systems | Embedded Audit Modules in Enterprise Resource Planning Systems – Implementation and Functionality | Debreceny, R. S. |
2005 | Journal of Information Systems | Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and extensible Business Reporting Language | Bovee, M. |
2005 | Journal of Information Systems | Financial Reporting in XBRL on the SEC’s EDGAR System: A Critique and Evaluation | Roger S.D. |
2005 | Computer Fraud and Security | Continuous Auditing: Verifying Information Integrity and Providing Assurances for Financial Reports | Flowerday, S. |
2005 | Journal of Accounting and Public Policy | Minimizing Cost of Continuous Audit-Counting and Time Dependent Strategies | Pathak, J. |
2005 | Computers and Security | Real-time Information Integrity = System Integrity + Data Integrity + Continuous Assurances | Flowerday, S. |
2005 | International Journal of Accounting Information Systems | The Level of Assurance Precision and Associated Cost Demanded when Providing Continuous Online Assurance in an Environment Open to Assurance Competition | Daigle, R.J. |
2005 | The International Journal of Digital Accounting Research | A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting | Xiao, J. Z. |
2005 | The Journal of Corporate Accounting & Finance | Auditing Headaches? Relieve them with CAR | Singleton, T. |
2005 | International Journal of Disclosure and Governance | Implications of Section 201 of the SOX | Alles, M. G. |
2006 | Journal of Information Systems | A Within Firm Analysis of Current and Expected Future Audit Lag Determinants | Behn, B. K. |
2006 | Auditing: A Journal of Practice and Theory | Peer-Based Approach for Analytical Procedures | Hoitash, R. |
2006 | Journal of Information Systems | Research Opportunities in Information Technology and Internal Auditing | Weidenmier, M. L. |
2006 | International Journal of Accounting Information Systems | Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens | Alles, M. |
2006 | International Journal of Accounting Information Systems | Modeling an Intelligent Continuous Authentication System to Protect Financial Information Resources | Calderon, T. G. |
2006 | International Journal of Information Management | Online Business Reporting – An Information Management Perspective | Williams, S. P. |
2006 | International Journal of Accounting Information Systems | The Influence of Scope and Timing of Reliability Assurance in B2B E-Commerce | Mauldin, E. G. |
2006 | Journal of Information Systems and Technology Management | Continuous Auditing: The USA Experience and Considerations for its Implementation in Brazil | Alles, M.G. |
2007 | Journal of Computer Information Systems | Developing a Continuous Auditing Assistance System Based on Information Process Models | Li, S. –H. |
2007 | Journal of Information Systems | Feasibility of More Frequent Reporting: A Field Study Informed Survey of In-Company Accounting and IT Professionals | Chan, S. H. |
2007 | Design Studies | A Method for Establishing an Online Design Audit Platform | Sung, T. J. |
2007 | International Journal of Industrial Organization | Conducting Inaccurate Audits to Commit to the Audit Policy | Finkle, A. |
2007 | Decision Support Systems | Continuous Auditing with a Multi-Agent System | Chou, C. L.-Y. |
2007 | Journal of Accounting and Public Policy | General Theory of Cost Minimization Strategies of Continuous Audit of Databases | Pathak, J. |
2007 | International Journal of Auditing | Meeting Challenges and Expectations of Continuous Auditing in the Context of Independent Audits of Financial Statements | Du, Hui |
2007 | Journal Emerging Technologies in Accounting | A Review and Analysis of the Existing Research Streams in Continuous Auditing | Brown, C. E. |
2008 | Accounting Horizon | An Examination of Audit Information Technology Use and Perceived Importance | Janvrin, D. |
2008 | Accounting Horizon | Assurance of XBRL for Financial Reporting | Plumlee, R. D. |
2008 | Issues in Accounting Education | Fraud and Forensic Accounting in the Digital Environment | Pearson, T. A. |
2008 | The Accounting Review | Potential Functional and Dysfunctional Effects of Continuous Monitoring | Hunton, J. E. |
2008 | Journal of Information Systems | Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations | Alles, M. G. |
2008 | International Journal of Accounting Information Systems | An Examination of Contextual Factors and Individual Characteristics Affecting Technology Implementation Decisions in Auditing | Curtis, M. B. |
2008 | Decision Support Systems | An Investigation of Zipf’s Law for Fraud Detection | Huang, S.-M. |
2008 | International Journal of Information Management | From Pouch to Networks – KIPONet’s Growth and Evolution | Lee, J. |
2008 | Knowledge Bases Systems | Rule-based and Case-based Reasoning Approach for Internal Audit of Bank | Lee, G. H. |
2008 | Computer Standards and Interfaces | Standardising Business Application Security Assessments with Pattern-driven Audit Automations | Tryfonas, T. |
2008 | International Journal of Accounting Information Systems | The Now Economy and the Traditional Accounting Reporting Model – Opportunities and Challenges for AIS Research | Vasarhelyi, M. A. |
2008 | The International Journal of Digital Accounting Research | An Investigation into the Application of Continuous Online Auditing in the U.K. | Omoteso, K. |
2008 | The International Journal of Digital Accounting Research | An Empirical Examination of Competing Theories to Explain Continuous Disclosure Technology Adoption Intentions using XBRL as the Example Technology | Pinsker, R. |
2008 | The International Journal of Digital Accounting Research | Reengineering Business Reporting Creating a Test Bed for Technology Driven Reporting | Vasarhelyi, M. A. |
2008 | WSease Transactions on Information Science and Applications | Continuous Auditing System Based on Registration Center | Ye, H. |
2008 | Managerial Auditing Journal | Continuous Online Auditing as a Response to the Sarbanes-Oxley Act | El-Masry, E.-H. E. |
2008 | WSeas Transations on Computers | On Application of SOA to Continuous Auditing | Ye, H. |
2009 | Journal of Information Systems | An Investigation of Factors Influencing the Use of Computer-Related Audit Procedures | Janvrin, D. |
2009 | Journal of Information Systems | Assurance on XBRL-Related Documents: The Case of United Technologies Corporation | Bortiz, J. E. |
2009 | Journal of Information Systems | The Effects of Expanded Independent Assurance on the Use of Firm-Initiated Disclosures by Investors with Limited Business Knowledge | Pinsker, R. |
2009 | International Journal of Accounting Information Systems | Continuous Reporting Benefits in the Private Debt Capital Market | Searcy, D. |
2009 | The International Journal of Digital Accounting Research | A Delphi Investigation to Explain the Voluntary Adoption of XBRL | Bonson, E. |
2010 | Accounting Horizon | 21st Century Auditing: Advancing Decision Support Systems to Achieve Continuous Auditing | Hunton, J.E. |
2010 | Issues in Accounting Education | Audit Education and the Real-Time Economy | Vasarhelyi, M. A. |
2010 | Journal of Information Systems | Continuous Auditing in ERP System Environments: The Current State and Future Directions | Kuhn, J.R. Jr. |
2010 | Journal of Accounting Research | Disclosure “Bunching” | Dye, R. A. |
2010 | The Accounting Review | Examining the Potential Benefits of Internal Control Monitoring Technology | Masli, A. |
2010 | Journal of Accounting, Auditing and Finance | Frequency of Corporate Announcements via Stock Exchange Web Sites and Market Efficiency | Rahman, A. |
2010 | Journal of Business Finance & Accounting | Reporting Frequency, Information Precision and Private Information Acquisition | Cuijpers, R. |
2010 | Journal of Computer Information Systems | Risk Indicators for computer Systems Assisted Financial Examination | Shih, K. H. |
2010 | International Journal of Accounting Information Systems | A Research Discipline with No Boundaries: Reflections on 20 Years of Defining AIS Research | Steve, S. G. |
2010 | International Journal of Accounting Information Systems | Continuous Monitoring and the Status Quo Effect | Hunton, J. E. |
2010 | International Journal of Accounting Information Systems | Internal Fraud Risk Reduction – Results of a Data Mining Case Study | Jans, M. |
2010 | Journal of Emerging Technologies in Accounting | The Remote Audit | Teeter, R. |
2010 | International Journal of Auditing | Information and Communications Technology and Auditing Current Implications and Future Directions | Omoteso, K |
2010 | Journal of Information Technology Theory and Application | Assuring Homeland Security: Continuous Monitoring, Control & Assurance of Emergency Preparedness | Tuoff, M. |
2011 | Auditing: A Journal of Practice and Theory | Audit Risk Assessments Using Belief versus Probability | Fukukawa, H |
2011 | Journal of Information Systems | Fifteen Years of Data and Information Quality Literature: Developing a Research Agenda for Accounting | Neely, M. P. |
2011 | Expert Systems with Applications | A Business Process Mining Application for Internal Transaction Fraud Mitigation | Jans. M. |
2011 | Decision Support Systems | Building the Evaluation Model of the IT General Control for CPAs Under Enterprise Risk Management | Huang, S.-M. |
2011 | Decision Support Systems | Conceptual Model for Online Auditing | Van der Aalst, W. |
2011 | International Journal of Accounting Information Systems | Innovation and Practice of Continuous Auditing | Chan, D. Y. |
2011 | The International Journal of Digital Accounting Research | Cluster Analysis for Anomaly Detection in Accounting Data: An Audit Approach | Thiprungsri, S. |
2011 | International Journal of Accounting Information Systems | Collaborative Design Research-Lessons from Continuous Auditing | Alles, M. G. |
2011 | The International Journal of Digital Accounting Research | The Impact of XBRL-A Delphi Investigation | Baldwin, A. A. |
Note
Adapted from Chiu et al 2014 study.
- 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