Appendix: Continuous Auditing Research Directory: 1983–2011³

Citation

(2018), "Appendix: Continuous Auditing Research Directory: 1983–2011³", Chan, D.Y., Chiu, V. and Vasarhelyi, M.A. (Ed.) Continuous Auditing (Rutgers Studies in Accounting Analytics), Emerald Publishing Limited, Leeds, pp. 327-338. https://doi.org/10.1108/978-1-78743-413-420181020

Publisher

:

Emerald Publishing Limited

Copyright © 2018 Emerald Publishing Limited

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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

3

Adapted from Chiu et al 2014 study.