BIBLIOGRAPHY ON CONTINUOUS AUDIT
Abdolmohammadi, Mohammad J. 1987. Decision Support and Expert Systems in Auditing: A Review and Research Directions. Accounting and Business Research (Spring) 173-185.
Abdolmohammadi, M. J. and Sharbatouglie, A., 2005, Continuous Auditing: An Operational Model for Internal Auditors, The Institute of Internal Auditors Research Foundation, Altamonte Springs, Florida, 1-159, http://www.theiia.org/bookstore.cfm?fuseaction=product_detail&order_num=5001.
Alles, Michael; Brennan, Gerard; Kogan, Alexander and Vasarhelyi, Miklos A..2006. Continuous Monitoring of Business Process Controls: a Pilot Implementation of a Continuous Auditing System at Siemens. International Journal of Accounting Information Systems, 7(2), 137-161.
Alles, M., Kogan, A., and Vasarhelyi, M.A., 2002, Feasibility and Economics of Continuous Assurance, Auditing: A Journal of Practice and Theory, 21(1), 125 – 138.
Alles, M., Kogan, A., and Vasarhelyi, M. A., 2004a, Restoring Auditor Credibility: Tertiary Monitoring and Logging of Continuous Assurance Systems, International Journal of Accounting Information Systems, 5(2), 183-202.
Alles, M., Kogan, A., and Vasarhelyi, M.A., 2004b, Real Time Reporting and Assurance: Have Their Time Come? ICFAI Reader, Institute of Chartered Financial Analysts of India, Special issue: Finance in 2004.
Baker, N., 2005, Fraud and Artificial Intelligence, Internal Auditor, 61(1), 29-31.
Baldwin, A. A.; Brown, C. E. and Trinkle, B. S. 2006. XBRL: An Impacts Framework and Research Challenge , Journal of Emerging Technologies in Accounting, forthcoming.
Bell, Timothy B., Jean C. Bedard, Karla M,. Johnstone and Edward F. Smith. 2002. KRisk: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments. Auditing: A Journal of Practice & Theory 21(2: September) 97-113.
Boccasam, P. V. and Kapoor, N., 2003, Managing Separation of Duties Using Continuous Monitoring, IT Audit, 6: The Institute of Internal Auditors, Available online: http://www.theiia.org/itaudit/index.cfm?fuseaction=forum&fid=5433.
Borthick, A. F.; Jones, D. R. and Kim, R., 2001, Developing Database Query Proficiency: Assuring Compliance for Responses to Web Site Referrals, Journal of Information Systems, 15(1), 35-56.
Bovee, M.; Kogan , A.; Nelson , K.; Srivastava, R. P..; Vasarhelyi, M. A. 2005. Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and extensible Business Reporting Language (XBRL). Journal of Information Systems, Spring, 19(1), 19-41.
Brown, Carol E. 1991. Expert Systems in Public Accounting: Current Practice and Future Directions. Expert Systems with Applications, 3(1: June), 3-18.
Brown, Carol E. and Murphy, David S. 1990. The Use of Auditing Expert Systems in Public Accounting. Journal of Information Systems 4(2:Fall) 63-72
Calderon, T. G. and Cheh, J. J., 2002, A roadmap for future neural networks research in auditing and risk assessment, International Journal of Accounting Information Systems, 3(4), 203-236.
CICA/AICPA, 1999, Continuous Auditing, Research Report, The Canadian Institute of Chartered Accountants, Toronto, Canada.
Coakley, J. R. 1995. Using Pattern Analysis Methods to Supplement Attention-Directing Analytical Procedures, Expert Systems with Applications, 9(4), 513-528.
Coakley, J. R. and Brown, C. E., 1993, Artificial Neural Networks Applied to Ratio Analysis in the Analytical Review Process, International Journal of Intelligent Systems in Accounting, Finance and Management, 2(1), 19-39.
Coderre, David . 2006, A Continuous View of Accounts. Internal Auditor, April, 63(2), 25-31.
Davis, J. T.; Massey, A. P. and Lovell R. E. R. 1997. Supporting Complex Audit Judgment Tasks: An Expert Network Approach. European Journal of Operations Research. 103(2), 350-372.
Debreceny, R., and Gray, G. 2001. The Production and Use of Semantically Rich Accounting Reports on The Internet: XML and XBRL. International Journal of Accounting Information Systems 2(1:January) 47-74
Debreceny, R., G. Gray, J. Ng, K. Lee, and W. Yau. 2005. Embedded Auditing Modules in Enterprise Resource Planning Systems: Implementation and Functionality. Journal of Information Systems 19(2): 7-29.
Debreceny , Roger and Rahman, Asheq. 2005. Firm-Specific Determinants of Continuous Corporate Disclosures. International Journal of Accounting, 2005, Vol. 40(3), p249-278.
Denna, Eric L., James V. Hansen and Rayman D. Meservy. 1991. Development and Application of Expert Systems in Audit Services. IEEE Transactions on Knowledge and Data Engineering 3(2:June) 172-184.
Elliott, R. K., 2002, Twenty-First Century Assurance, Auditing: A Journal of Practice and Theory, 21(1), 139-146.
Fadlalla, Adam and Lin, Chien-Hua. 2001. An Analysis of the Applications of Neural Networks in Finance.Interfaces,31(4), 112-122.
Fanning, K. and Cogger, K. O. 1998. Neural Network Detection of Management Fraud Using Published Financial Data, International Journal of Intelligent Systems in Accounting, Finance & Management, 7(1) 21-41.
Fanning, K.; Cogger, K. O. and Srivastava, R. 1995. Detection of Management Fraud: A Neural Network Approach, International Journal of Intelligent Systems in Accounting, Finance & Management, 4(2), 113-126.
Gillett, P., 1993, Automated Dynamic Audit Programme Tailoring: An Expert System Approach, Auditing: A Journal of Practice and Theory, 12(1), 173-189.
Gillett, P. R. and Srivastava, R. P., 2000, Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence, Auditing: A Journal of Practice and Theory, 19(1), 145-155.
Glover, S.M., D.Prawitt, and M.B. Romney, 2000. The Software Scene, Internal Auditor, August, 49-57.
Green and Choi 1997
Greenstein, M. M.; Ray, A. W., 2002, Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges, Journal of Information Systems, 16(1:Supplement), 1-20.
Groomer, S. M. and Murthy, U. S., 1989, Continuous Auditing of Database Applications: An Embedded Audit Module Approach, Journal of Information Systems, 3(2), 53-69.
Hansen, James V. and Messier, William F. Jr. 1987. Expert Systems in Auditing: The State of the Art. Auditing: A Journal of Practice & Theory7(1:Fall) 94-105.
Harrison, R., 2005, Embracing Compliance with Continuous Online Auditing, Sarbanes Oxley Compliance Journal, Available online: http://www.s-ox.com/feature/article.cfm?articleID=900 .
Hunton, J., A. Wright, and S. Wright. 2002. Assessing the Impact of More Frequent External Financial Statement Reporting and Independent Auditor Assurance on Quality of Earnings and Stock Market Effects. Working paper presented at the Fifth Continuous Auditing Symposium.
Hunton, J.E., A.M. Wright, and S. Wright, 2004. Continuous Reporting and Continuous Assurance: Opportunities for Behavioral Accounting Research. Journal of Emerging Technologies in Accounting, 1(1), 91-102.
Kogan, A., Sudit, E. F. and Vasarhelyi, M. A., 1999, Continuous Online Auditing: A Program of Research, Journal of Information Systems, 13(2), 87–103.
Kogan, A. Nelson, K. M. Srivastava, R. P.; Vasarhelyi, M. A. and Bovee, M, 2002, Design and Applications of an Intelligent Financial Reporting and Auditing Agent with Net Knowledge (FRAANK), Available Online, The University of Kansas, 1-37, https://kuscholarworks.ku.edu/dspace/handle/1808/141.
Koskivaara, E., 2000, Artificial Neural Network Models for Predicting Patterns in Auditing Monthly Balances, Journal of the Operational Research Society, 51(9), 1060-1069.
Koskivaara, E., 2004, Artificial Neural Networks in Analytical Review Procedures, Managerial Auditing Journal, 19(2), 191-223.
Krasss, P., 2002, The Never-Ending Audit: Can Software Prevent Future Enrons?, CFO, Available online: http://www.cfoasia.com/archives/200211-08.htm.
Lin, J. W.; Hwang, M. I. and Becker, J. D., 2003, A Fuzzy Neural Network for Assessing the Risk of Fraudulent Financial Reporting, Managerial Auditing Journal, 18(8), 657-665.
Marwil, L., and Lappin, G. 1996. Exxon Corporation: Audit Applications Group. In Enhancing Internal Auditing Through Innovative Practices , edited by G. L. Gray, and M. J. Gray, 59–63. Altamonte Springs, FL: The Institute of Internal Auditors Research Foundation.
Means, G. E. and Warren, J. D. Jr., 2005, Continuous Financial Controls Review Processes (CFCRP) Using Powerful New Technologies may be the Only Real Answer to the Demands of Sarbanes-Oxley, Sarbanes Oxley Compliance Journal, Financial Market Solutions, , Available online: http://www.s-ox.com/feature/article.cfm?articleID=525.
Murthy, U. S., 2004, An Analysis of the Effects of Continuous Monitoring Controls on e-Commerce System Performance, Journal of Information Systems, 18(2), 29-47.
Murthy, U. S. and Groomer, S. M., 2004, A Continuous Auditing Web Services Model for XML-Based Accounting Systems, International Journal of Accounting Information Systems, 5(2), 139-163.
Nelson, K. M.; Kogan, A.; Srivastava, P. P. and Vasarhelyi, M. A., 1998, Virtual Auditing Agents: The Edgar Agent Example, Hawaii International Conference on System Sciences, 4, IEEE Computer Society, Kohala Coast, Hawaii, USA, 396-404.
Nelson, K. M; Kogan, A .; Srivastava, R. P.; Vasarhelyi, M. A. and Lu, H. , 2000, Virtual Auditing Agents: The EDGAR Agent Challenge, Decision Support Systems, 28(3), 241-254.
Nelson, L., 2004, Stepping Into Continuous Audit, Internal Auditor, 61(2), 27-29.
Pathak, J.; Chaouch, B. and Sriram, R. S., 2005, Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies, Journal of Accounting and Public Policy, 24(1), 61-75.
Potla, L., 2003, Detecting Accounts Payable Abuse Through Continuous Auditing, IT Audit, 6, Available online: http://www.theiia.org/itaudit/index.cfm?fuseaction=forum&fid=5458.
Ramamoorti, S., Bailey, A. D. Jr. and Traver, R. O. 1999. Risk Assessment in Internal Auditing: A Neural Network Approach, International Journal of Intelligent Systems in Accounting, Finance and Management 8(3), 159-180.
Rezaee, Z.; Ford, W. and Elam, R., 2000, Real-Time Accounting Systems, Internal Auditor, 57(2), 62-67.
Rezaee, Z.; Sharbatoghlie A.; Elam, R. and McMickle, P. L., 2002, Continuous Auditing: Building Automated Auditing Capability, Auditing: A Journal of Practice and Theory, 21(1), 147-163.
Rose, W. C. and Hirte, B. 1996. Carolina Power and Light: Smart Auditing. In Enhancing Internal Auditing Through Innovative Practices, edited by G. L. Gray, and M. J. Gray, 47–57. Altamonte Springs, FL: Institute of Internal Auditors Research Foundation.
Searcy, D. L., Woodroof, J. B., and Behn, B. 2003. Continuous Audit: The Motivations, Benefits, Problems, and Challenges Identified by Partners of a Big 4 Accounting Firm. Proceedings of the 36 Hawaii International Conference on System Sciences: 210-219.
Searcy, D.L., and J.B. Woodroof, 2003. Continuous Auditing: Leveraging Technology. The CPA Journal, 73(5), 46-48. http://www.nysscpa.org/cpajournal/2003/0503/dept/d054603.htm.
Shafer, G. R. and Srivastava, R. J., 1990, The Bayesian and Belief-Function Formalisms: A General Perspective for Auditing, Auditing: A Journal of Practice and Theory, 9: Supplement , 110-137.
Sigvaldason, T. and Warren, J. D. Jr., 2005a, Solving the Software Architecture Riddle to Deliver Enterprise-wide Continuous Financial Process Monitoring and "Auditing", Available Online, Financial Markets Solutions, LLC, 7 pages, http://ausoftware.com/Architecture.pdf.
Sigvaldason, T. and Warren, J. D., 2005b, Is Continuous Auditing Right for You?, Sarbanes Oxley Compliance Journal, Available on-line: http://www.s-ox.com/feature/article.cfm?articleID=715.
Srivastava, R. P. and Shafer, G. R., 1992, Belief-Function Formulas for Audit Risk, Accounting Review (The), 67(2), 249-282.
Srivastava, R. P. and Mock , T. J., 2000, Evidential Reasoning for WebTrust Assurance Services, Journal of Management Information Systems, 16(3), 11-32.
Sun; Lili ; Srivastava , R. P. and Mock , T. J. 2006. An Information Systems Security Risk Assessment Model under the Dempster-Shafer Theory of Belief Functions. Journal of Management Information Systems, Spring, 22(4), 109-142
Turoff, M.; Chumer, M.; Hiltz, S. R.; Klashner, R.; Alles, M. G.; Vasarhelyi, M. A. and, Kogan, A., 2004, Assuring Homeland Security: Continuous Monitoring, Control & Assurance of Emergency Preparedness, Journal of Information Technology Theory and Application, 6(3), 1-24.
Van Decker, J., 2004, The Need for Continuous Controls Monitoring, Available Online, Delta 2951:, METAgroup, ,
http://www.metagroup.com/webhost/ONLINE/739743/d2951.htm.
Vasarelyi, M.A., Halper, F.B., The Continuous Process Audit System: Knowledge Engineering and Representation, 1992, EDPACS
Vasarhelyi, M.A., Kogan A., Fall 1999, Continuous Auditing and IT Developments, IS Audit and Control Journal, 5, 17-18
Vasarhelyi, M. A. and Greenstein, M. L. 2003, Underlying Principles of the Electronization of Business: A Research Agenda, International Journal of Accounting Information Systems, 4(1), 1-25.
Vasarhelyi, M.A., Kogan A., Alles M., October 2003, A Primer on Continuous Assurance Post-Enron, The Accounting World, 45-48.
Vasarhelyi, M.A., Kogan A., Alles M, Churner M., Hiltz R., Klashner R., Turoff M., January 2004, Journal of Information Technology Theory and Application: Special Issue on Emergency Preparedness, 1-24
Viaene, Stijn; Derrig, Richard A.; Baesens, Bart and Dedene, Guido 2002. A Comparison of State-of-the-Art Classification Techniques for Expert Automobile Insurance Claim Fraud Detection.Journal of Risk & Insurance, 69(3), 373-421.
White, L., 2005, Does Internal Control Enhance or Impede, Strategic Finance, 86(8), 6-7.
Woodroof, J. and Searcy, D., 2001, Audit Implications of Internet Technology: Triggering Agents over the Web in the Domain of Debt Covenant Compliance, Hawaii International Conference on System Sciences, 34th, HICSS, Hawaii.
Woodroof, J. and Searcy, D., 2001b. Continuous Audit: Model Development and Implementation within a Debt Covenant Compliance Domain. International Journal of Accounting Information Systems 2(3), September 169-191.
Zhao, Ning, David C. Yen and I-Chiu Chang. 2004. Auditing in the E-commerce Era. Information Management & Computer Security 12(5) 389-400.