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Continuous Auditing Bibliography

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  • AICPA 1997a. "Special Committee on Assurance Services Report;" Available at:  http://www.aicpa.org
  • AICPA Auditing Standards Board, 1991. "Summary of Recommendations developed at the Auditing Standards Board's 1991 retreat;" January 14-15.
  • AICPA Auditing Standards Division, 1994. "In Our Opinion...;" August.
  • AICPA Future Issues Committee, 1989. "Accountability Standards in the Private Sector;" issues paper dated December 9.
  • AICPA Future Issues Committee, 1990. "Issue Brief:  Assuring Information Integrity;" January 17.
  • AICPA Special Committee on Financial Reporting (Jenkins Committee), 1993. "A Model of Business Reporting Responsive to the Information Needs of Investors and Creditors as Understood by the AICPA Special Committee on Financial Reporting; "
  • AICPA Special Committee on Financial Reporting, 1994. "Auditor Association with Business Reporting;" A chapter of the report.
  • AICPA Special Committee on Financial Reporting, Breakthrough Model Task Force, 1994. "Basic Elements of Accountability and Attestation;"
  • AICPA Statement on Auditing Standards. 2001. "The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements; " New
  •  York, NY:  AICPA.
  • AICPA, 1950. "Technical and Professional Notes;" Journal of Accountancy, November.
  • AICPA, 1978. "Commission on Auditors' Responsibilities (Cohen Commission):  Report,Conclusions, and Recommendations. "
  • AICPA, 1978. "Special Committee of the AICPA to Study the Structure of the Auditing Standards Executive Committee (Oliphant Committee), Report of the Special Committee of the AICPA to Study the Structure of the Auditing Standards Executive Committee; "
  • AICPA, 1980. "Report of the Special Committee on Small and Medium Sized Firms;"
  • AICPA, 1985. "On the Quality of Independent Audits;" testimony before the U.S. House of Representatives.
  • AICPA, 1991. "Strategic Thrusts for the Future;" (Second Edition), May.
  • AICPA. 1997b. "The Future of the Financial Statement Audit; " The Changing Audit Paradigm. Available at:  http://www.aicpa.org
  • AICPA.2002a. "New Business Reporting Model Beginning to Emerge—Timeliness, Reliability, Transparency to Be Improved;" The CPA Letter 82 (December).
  • AICPA.2002b. "Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit;"
  • Alles, M., Kogan, A., and Vasarhelyi, M. A., 2000. "Accounting in 2015;" The CPA Journal, November.
  • Alles, M., Kogan, A., and Vasarhelyi, M. A., 2002. "Feasibility and Economics of Continuous Assurance;" Auditing:  A Journal of Practice and Theory, Vol. 21, No. 1, pp. 125-138, March
  • 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, Vol. 5, No. 2, pp. 183-202, June.
  • Alles, M., Kogan, A., and Vasarhelyi, M. A., 2004b. “Continuous Reporting and Auditing: Opportunities and Challenges” Wall Street Lawyer, Vol. 8, No. 6, pp. 14-20, November.
  • Alles, M., Kogan, A., and Vasarhelyi, M. A., 2005a. “Implications of Section 201 of the Sarbanes-Oxley Act: The Role of the Audit Committee in Managing the Informational Costs of the Restriction on Auditors Engaging in Consulting”. International Journal of Disclosure and Governance, Vol. 2, No, 1, pp. 9-26, February.
  • Alles, M., Kogan, A., and Vasarhelyi, M. A., 2005b. “Principles of Analytic Monitoring for Continuous Assurance”. Journal of Emerging Technologies in Accounting, Vol. 1, No. 1, pp. 1-21.
  • Alles, M.A., A. Kogan, and M.A. Vasarhelyi. 2002. Feasibility and economics of continuous assurance. Auditing: A Journal of Practice and Theory 21 (1): 125 – 138.
  • Alles, M.A., A. Kogan, M.A.  Vasarhelyi, and J. Wu. 2010. Continuous Data Level Auditing Using Continuity Equations. Working paper, Rutgers Business School.
  • Alles, M.A., G. Brennan, A. Kogan, and M.A. Vasarhelyi. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems (June): 137-161.
  • Anderson, Alan. 2002. "The Business Reporting Model of the Future and Real Time Information Flows." New York, NY:  AICPA.  Available at:  http://www.aicpa.org/download/innovation/brm/business_reporting_model.doc.  Accessed:  March 2004.
  • Baldwin-Morgan, Amelia. 1993. The impact of expert system audit tools on auditing firms in the year 2001: A delphi investigation. Journal of Information Systems 7, (1) (Spring93): 16-34.
  • Ball, Ray. 1989. "The Firm as a Specialist Contracting Intermediary:  Application to Accounting and Auditing;" unpublished paper, April.
  • Bovee, M., A. Kogan, K. Nelson, R.P. Srivastava, M.A. Vasarhelyi. 2005. Financial reporting and auditing agent with net knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL). Journal of Information Systems 19 (1): 19-41.
  • Brancheau, James C., Brian D. Janz, and James C. Wetherbe. 1996. Key issues in Information Systems Management: 1994-95 SIM Delphi results. MIS Quarterly 20, (2) (06): 225-42.
  • Brown, C.E., J.A. Wong, and A.A. Baldwin. 2007. A Review and Analysis of the Existing Research Streams in Continuous Auditing. Journal of Emerging Technologies in Accounting, 4 (1): 1-28.
  • Brown, Donald A. 1992. "So Far, So Good;" CA Magazine, April.
  • Brownlow, Barry. 1994. "Business Renewal For CAs and Their Customers;" a teleconference, February 21.
  • Burg, Harm Jan van, Advantages of the cross domain standardization of financial data: Standard Business Reporting in the Netherlands, Update March 2009, Standard Business Reporting Programme NL
  • Canadian Institute of Chartered Accountants (CICA). 1999. "Research Report:  Continuous Auditing.; " Toronto, ON:  CICA.
  • Cangemi, Michael. "Big Brother is watching…your transactions," Finance & Management, December 2012.
  • CICA, 1990. "IT Report Envisages New Role for CAs;" CA Magazine, August.
  • CICA/AICPA. 1999. "Continuous Auditing Research Report," Toronto, Canada:  The Canadian Institute of Chartered Accountants.
  • Committee of Sponsoring Organizations of the Treadway Commission (COSO), Internal Control- An Integrated Framework.  1992,  pp. 13-15.
  • Corman H. and H.N. Mocan 2004. A Time-series Analysis of Crime, Deterrence and Drug Abuse in New York City. American Economic Review. Forthcoming.
  • Daigle, R. J., and Lampe. J.C., 2003. "Responding to the Sarbanes-Oxley Act with continuous online assurance;" Internal Auditing 18 (Mar/Apr):  3-9.
  • Daigle, R. J., and Lampe. J.C., 2004. "The Impact of the Risk of Consequence on the Relative Demand for Continuous Online Assurance;" International Journal of Accounting Information Systems, Vol. 5 No.2
  • Datar, Feltham, and Hughes, 1991. "The role of audits and audit quality in valuing new issues;" Journal of Accounting and Economics, vol. 14.
  • Davenport, T. H & J. E. Short, "The new industrial engineering: information technology and business process redesign," Sloan Management Review, Summer 1990.
  • Debreceny, R. S., G. L. Gray, J. J.-J. Ng, K. S.-P. Lee, W.-F. Yau. 2005.  Embedded audit modules in Enterprise Resource Planning Systems: Implementation and functionality. Journal of Information Systems, Vol. 19, No. 2 (Fall), 7–27. 
  • Dowdy and Nikolchev, 1986. "Can Industries De-Mature? - Applying New Technologies to Mature Industries;" Long Range Planning, Vol. 19, no. 2.
  • Economist. The Real Time Economy, 2002. January 31. 
  • Elliott, R. 1997. "Assurance service opportunities:  Implications for academia;" Accounting Horizons 11 (4):  61-74
  • Elliott, R. 2001. "21st Century Assurance;" Presentation to the AAA Auditing Section Midyear Meeting, January 12th
  • Elliott, R. 2002. 21st Century assurance. Auditing: A Journal of Practice and Theory 21 (Spring): 129-146. 
  • Elliott, Robert K. 1992. "The Third Wave Breaks on the Shores of Accounting," Accounting Horizons; June
  • Emerson, James. 1991. "Tackling Accountants' Liability:  A Glimpse Into the Future," An Emerson Report, February.
  • FEI and U.S.C., 1987. "The Impact of Electronic Technology at the SEC;"
  • Fingar, P. and Bellini,    The real Time Enterprise, Megan Kiffer Press, 2004.
  • Fisher, John S. 1994. "The New Finance;" Journal of Accountancy, August.
  • Fried, Frank, Harris, Shriver & Jacobson. 2003. "SEC Approves Nasdaq Corporate Governance Proposals." SecMail No. 03-11-06(1) (November 6, 2003). Available at:  http://www.ffhsj.com/secreg/pdf/sc031106(1).pdf.
  • Gessner, R., "Building A Hipertext System," Dr. Dobbs Journal, June 1990, pp. 22-33.
  • 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.
  • Groves, Ray J., 1994. "Here's the Annual Report. Got a Few Hours?;" Wall Street Journal, August 4.
  • Halper, F. B., Snively, J. and Vasarhelyi, M. A. 1992. "The continuous process audit system:  Knowledge engineering and representation. " EDPACS 20 (4):  15-22.
  • Halper, Fern B. and Vasarhelyi, M. A. 1991. "Continuous Process Auditing," Auditing:  A Journal of Practice and Theory.
  • Halper, Fern B. and Vasarhelyi, Miklos A.. 1991. "UNIX and Auditing," The EDP Auditor Journal, Vol. III.
  • Halper, Fern B. and Vasarhelyi, Miklos A.. 1998 "Audit and Control issues in Business to Business Electronic Commerce," Telephony, November.
  • Hammer, “Reengineering Work: Don’t Automate, Obliterate!,” Harvard Business Review, 1990.
  • Hatherly, Innes, and Brown, 1991. "The Expanded Audit Report - An Empirical Investigation;" Accounting and Business Research, Autumn.
  • Higson, A. 2002. "Continuous reporting and auditing:  Conceptual considerations." Working Paper No. 45/2. Loughborough University, UK.
  • Hooks and Westerfield, 1990. "Should Public Opinion Affect Auditing Standards?" Woman CPA, Summer.
  • Hume, A., Daniels, S., MacLellan, A., “GECKO: Tracking a Very Large Billing System,” Proceeedings of 2000 Usenix annual technical Conference, San Diego, California, June 18-23 2000.
  • Hunton, J., Wright A. and Wright. S. 2004. " Continuous Reporting and Continuous Assurance: Opportunities for Behavioral Accounting Research” Journal of Emerging Technologies in Accounting, vol. 1, No. 1, pp. 90-102.
  • Institute of Chartered Accountants in England and Wales, 1992. "The Audit Expectations Gap in the United Kingdom;"
  • Institute of Chartered Accountants of Scotland, 1993. "Auditing into the Twenty-First Century;"
  • Irons, Richard J., 1990. "Auditing for Economic Well Being:  A Change from the Traditional Role;" unpublished paper, December.
  • Jackson, P., and V. Livick-Chan.1999. "Control vs. Controls;" CA Magazine.com. Available at:  http://www.camagazine.com/index.cfm/ci_id/5914/1a_id/1/camagazine/1/print/true.htm.
  • Kepczyk, R. H. and S. H. Cytron. 2003. "Top 10 Technologies 2003 and Their Impact on the Accounting Profession." New York, NY:  AICPA.
  • Kim, Y.B., Aquino, C.E., Silva, W.L. and Vasarhelyi, M.A., “An Architecture to Manage and Continuous Audit a Complex Set of Transitory Bank Accounts,” Working Paper, CarLab, 2009.
  • King, Lewis, and Abendschein, 1990. "Microcomputers and their Effect on Auditing;" Woman CPA, Winter.
  • Kinney, William. 1994."Audit Litigation Research:  Professional Help is Needed;" Accounting Horizons, June
  • 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, Alexander, Sudit, Fred and Vasarhelyi, Miklos A. 1996. "Online Audit and Cryptography;" The Information Systems Audit and Control Association Journal, Volume III, pp.42-48.
  • Kogan, Alexander, Sudit, Fred and Vasarhelyi, Miklos A. 1998. "The Future of Accounting and Electronic Commerce on the Internet;" Today's CPA, April
  • Leibs, S. and Krass. P. 2002. "The Never-Ending Audit:  Can software prevent future Enrons?; "CFO Magazine. (October 1).
  • Marks, N. 2001. "The New Age of Internal Auditing;" Internal Auditor. Altamonte Springs, FL:  The Institute of Internal Auditors. December.
  • Marwil, L., and Lappin, G. 1996. "Exxon Corporation:  Audit application group;" Enchancing Internal Auditing Through Innovative Practices, edited by G. L.  Gray, and M. J. Gray, 59-63.  Altamonte Springs, FL:  The Institute of Auditors, Research Foundation.
  • McConnell, Jr., D. K. and Banks. G. Y 2003. "How Sarbanes-Oxley Will Change the Audit Process;" Journal of Accountancy (September) New York 49-55.
  • Measelle, Richard 1994. "Information Age Accounting;" CFO Magazine, May,
  • Mednick, Robert 1991. "Reinventing the Audit;" Journal of Accountancy, August.
  • Messmer, E. 2003. "Auditors’ ascension;" Network World 20 (Jan):  39.
  • Mock, T. J., Holtrum, g. and West, R.N., The Impact of Technology on Auditing: Moving Into the 21st Century, Research monograph, Institute of Internal Auditors Research Foundation (1988). 
  • Murnighan and Bazerman, 1990. "A Perspective on Negotiation Research in Accounting and Auditing;" The Accounting Review, July,
  • New York Stock Exchange. 2002. "Corporate Governance Rule Proposals Reflecting Recommendations from the NYSE Corporate Accountability and Listing Standards Committee;" (August 1). SR-NYSE-2002-33: 
  • Onions, R. L. 2003. "Toward a Paradigm for Continuous Auditing" Working Paper. The University of Salford, Salford, Greater Manchester, UK.
  • Pandher G.S. 2002. Forecasting Multivariate Time Series with Linear Restrictions Using Unconstrained Structural State-space Models. Journal of Forecasting 21. 281-300.
  • Parente´, F. J., Anderson, J. K., Myers, P., & O’Brien, T. (1984). validity of judgment in forecasting. International Journal of Forecasting 12, 1–8.
  • PeopleSoft Survey:  2003. "Interest Intense in Sarbanes-Oxley;" EbizQ Insider (Summer).
  • Porter, Brenda, 1993. "An Empirical Study of the Audit Expectation-Performance Gap;"Accounting and Business Research, Winter.
  • Porter, M. E. 1996. What Is Strategy? Harvard Business Review, Vol. 74, #6, S. 61 78
  • PricewaterhouseCoopers LLP. 2002. "Internal Audit at a Crossroads:  Leveraging Opportunities in the Post-Enron Era." PricewaterhouseCoopers LLP:  New York.
  • Public Company Accounting Oversight Board. 2004. "Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements; " PCAOB Release 2004-001. (March 9). Washington, D.C.:  PCAOB. 
  • Public Oversight Board, 1994. "Strengthening the Professionalism of the Independent Auditor," Report to the Public Oversight Board of the SEC Practice Section from the Advisory Panel on Auditor Independence, September 13.
  • Rezaee, A., Elam,R., and Sharbatoghlie, A.,2002. "Continuous Auditing:  Building Automated Auditing Capability" Auditing: A Journal of Practice and Theory, vol. 21, No. 1, pp.147-163.
  • Rezaee, A., Sharbatoghlie, A., Elam, R. and McMickle. P. L. 2002. "Continuous Auditing:  Building Automated Auditing Capability." Auditing:  A Journal of Practice & Theory (March):  147-163.
  • Rose, W. C., and Hirte. B. 1996. "Carolina Power and Light:  Smart auditing." Enchancing Internal Auditing Through Innovative Practices, edited by G. L.  Gray, and M. J. Gray, 47-57.  Altamonte Springs, FL:  The Institute of Auditors Research Foundation.
  • Rowe, Gene, and George Wright. 1999. The Delphi technique as a forecasting tool: Issues and analysis. International Journal of Forecasting 15, (4) (10): 353-75.
  • Russell, Frank V. 1950. "Accounting Firms Can Write Better Long-Form Audit Reports;" Journal of Accountancy, November.
  • Searcy, D. L. and Woodroof, J. B. 2003. "Continuous Auditing:  Leveraging ethnology; " The CPA Journal (May). Available at:  http://www.nysscpa.org/cpajournal/2003/0503/dept/d054603.htm.
  • Searcy, D. L. Woodroof, J., B., and Behn, B., 2002. "Continuous Audit:  The Motivations, Benefits, Problems, and Challenges Identified by Partners of a Big 4 Accounting Firm;"Proceedings of the 36th Hawaii International Conference on System Sciences, January 6-9, 2003. Available at:  http://csdl.computer.org/comp/proceedings/hicss/2003/1874/07/187470210abs.htm.
  • Securities and Exchange Commission. 2000. "Final Rule:  Revision of the Commission’s Auditor Independence Requirements;" Release 33-7919. (November 21).
  • Securities and Exchange Commission. 2002. "Certification of Disclosure in Companies’ Quarterly and Annual Reports; " Release 33-8124 (August 29).
  • Securities and Exchange Commission. 2003a. "Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports;"  Release 33-8238 (June 5).
  • Securities and Exchange Commission. 2003b. "NASD and NYSE Rulemaking:  Relating to Corporate Governance;"Release 34-48745 (November 4).
  • Seligman, D. 2000. "24-7 Accounting;" Forbes (October 20):  146-147.
  • Shatkowski, D., 2003. "Center for Continuous Auditing;" The Account 3 (Spring):  23.
  • Shields, G. 1998. "Non-stop Auditing;" CA Magazine (September):  39-40.
  • Sikka, P. Financial crisis and the silence of the auditors. Accounting, Organizations and Society (2009), doi:10.1016/j.aos.2009.01.004.
  • Smith. Sylvia, 1994. "A Matter of Evidence;" CA Magazine, October
  • Strong, E. P. and Smith, R. D.,  Management Control Models. New York; Holt, Rinehart & Whinston, 1968.
  • Swanson, N., E. Ghysels, and M. Callan. 1999. A Multivariate Time Series Analysis of the Data Revision Process for Industrial Production and the Composite Leading Indicator. Book chapter of Cointegration, Causality, and Forecasting: Festchrift in Honour of Clive W.J. Granger. Eds. R. Engle and H. White.  Oxford: Oxford University Press.
  • Sylph, James. 1992. "Apocalypse No!;" CA Magazine, January, Predicts the future of the CA profession 25-35 years down the road.
  • Teeter, R.A., Brennan, G., Alles, M.G. and Vasarhelyi, M.A. Aiding the Audit: Using the IT Audit as a Springboard for Continuous Controls Monitoring, Working Paper, CarLab, Rutgers Business School, 2008.
  • The Auditing Practices Board of the Consultative Committee of Accountancy Bodies (the United Kingdom and Republic of Ireland), 1992. "The Future Development of Auditing:  A Paper to Promote Public Debate" [McFarlane Committee report], November
  • The Committee on Sponsoring Organization of the Treadway Commission (COSO). 2004  Available at:  http://www.coso.org/index.htm.  Accessed:  March 2004
  • The Economist, 1994. "A Survey of Corporate Governance;" January 29.
  • The Institute of Internal auditors, Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment, GTAG # 3, Altamonte Springs, Florida, 2005.
  • The Institute of Internal Auditors. 2002. "The Sarbanes-Oxley Act of 2002:  Summary of Key Provisions of Interest to Internal Auditors;" Available at:  http://www.theiia.org/iia/index.cfm?doc_id=4061.
  • The Institute of Internal Auditors. 2004. "Global Auditing Information Network (GAIN); "Available at:  http://www.gain2.org.
  • The Public Accounting Reform and Investor Protection Act of 2002, Pub.L.No. 107-204, 116 Stat. 746.
  • The U.S. Senate Subcommittee on Reports, Accounting, and Management [MetcalfCommittee], 1976, The Accounting Establishment; December 7.
  • The White House. 2003. "Corporate Responsibility;" The President’s Leadership in Combating Corporate Fraud. Available at:  http://www.whitehouse.gov/infocus/corporateresponsibility.
  • Thomas, C. W. 2004. An inventory of support materials for teaching ethics in the post-enron era. Issues in Accounting Education 19, (1) (02): 27-52.
  • Trites, Gerald. 1990. "Read it in the annual report;" CA Magazine, December
  • Van Decker, J. 2003. "Jumping on the Sarbanes-Oxley Bandwagon;"Meta Flash (July 2) Stamford, CT :  Meta Group.
  • Vasarhelyi, A. 2002. Chapter 12:  Concepts in Continuous Assurance. "Researching Accounting as an Information Systems Discipline. Monograph for the American Accounting Association Information Systems Section;;" edited by Arnold, V. and Sutton, S. G. 257-272. The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
  • Vasarhelyi, A. Kogan, A. and Alles, M. 2002. "Would Continuous Auditing Have Prevented the  Enron Mess?" The CPA Journal (July).  Available at:  http://www.nysscpa.org/cpajournal/2002/0702/dept/e078002.htm.
  • Vasarhelyi, M. A and Greenstein, M. L., 2003. “Underlying Principles of the Electronization of Business: A Research Agenda,” International Journal of Accounting Information Systems, 49 pp. 1-25.
  • Vasarhelyi, M. A and Halper, F. B. 1991. "The Continuous Audit of Online Systems;" Auditing:  A Journal of Practice & Theory (Spring):  110-125.
  • Vasarhelyi, M. A, and Peng Jia, 1999. "Qualitative Corporate Dashboards for Corporate Monitoring;" IS Audit and Control Journal, Volume 5, pp45-48.
  • Vasarhelyi, M. A, and Voarino, Paolo 1999. "Continuous Auditing and Scripting at Banca Popolare de Brescia;" IS Audit and Control Journal, Volume 5, pp33-35. Fall
  • Vasarhelyi, M. A, Kogan, A., 1999. "Continuous Auditing and IT Developments; "IS Audit and Control Journal, Volume 5, pp17-18. Fall.
  • Vasarhelyi, M. A, Nelson, K.M., Kogan, Alex, Srivastava, Raj and Lu. H.2000. "Virtual Auditing Agents:  The EDGAR Agent Challenge," Decision Support Systems, 28 (3) pp. 241-253
  • Vasarhelyi, M. A. 1983. "A Framework for Audit Automation:  Online Technology and the Audit Process," The Accounting Forum, January.
  • Vasarhelyi, M. A. 1998. “Towards an Intelligent Audit,” Advances in Information Systems, Fall.
  • Vasarhelyi, M. A. and Peng, J., 1999. "Qualitative corporate dashboards for corporate monitoring;" IS Audit and Control Journal 5:  45-48.
  • Vasarhelyi, M. A., 1980. "A Taxonomization of Internal Controls and Errors for Audit Research," Proceedings of the Touche Ross University of Kansas Symposium on Auditing Problems.
  • Vasarhelyi, M. A., Halper, F. B. and Ezawa. K. J. 1991.  "The Continuous Process Audit System:  A UNIX-based auditing tool;" The EDP Auditor Journal 3:  85-91.
  • Vasarhelyi, M. and Kuenkaikaew, S. Continuous Auditing and Continuous Control Monitoring: Case studies from leading organizations, Working Paper, Rutgers Accounting Research Center, 2009c.
  • Vasarhelyi, M. Illustrations of Real Time Economy Business Applications, Working Paper, Rutgers Accounting Research Center, 2009b.
  • Vasarhelyi, M.A., & Lombardi, D., The future of audit: A Modified Delphi Approach, Working Paper, Rutgers Accounting Research Center, 2010.
  • Vasarhelyi, M.A., Alles, M.G. and Kogan, A.,Transaction Objects, Control Objects, Control Tags and Tags Dynamics, Working Paper, Rutgers Accounting Research Center, Newark, NJ, 2006.
  • Vasarhelyi, M.A., Kogan A., and Alles, M.G, Teeter, R. Audit Automation, Working Paper, Rutgers Accounting Research Center, 2009d.
  • Vasarhelyi, M.A., Kogan, A., Alles, M. G. and Warren D. J. Audit Automation as the Foundation to Continuous Auditing. Working Paper, Rutgers Accounting Research Center, 2009a.
  • Vasarhelyi, M.A., M.A. Alles, and A. Kogan. 2004. Principles of analytic monitoring for continuous assurance. Journal of Emerging Technologies in Accounting 1: 1-21.
  • Vasarhelyi, M.A., Teeter, R.A. and Krahel, J.P., “Audit Education and the Now Economy,” Aug.2010 "Issues in accounting Education" 25-3
  • Vasarhelyi, M.A, Carlos Elder Maciel De Aquino, and Washington Lopes Da Silva. “On the Road to Continuous Auditing.” Internal Auditor. Aug. 2008: 27-29.
  • Vasarhelyi, M.A., Carlos Elder Maciel De Aquino, Nilton Sigolo, and Washington Lopes Da Silva. “Six Steps to an Effective Continuous Audit Process.” The Tech Forum, Institute of Internal Auditors. July 2008.
  • Voarino, P. and Vasarhelyi, M. A.., 2001. "Continuous Performance and Control Monitoring at BIPOP", Working Paper, Rutgers University, Department of Accounting
  • Walker, Robert, 1993. "In Search of Relevance;" CA Magazine, February
  • Wallace, E.P. 2002. "The Influence of Technology on Auditing;"  Pennsylvania CPA Journal (Winter). Available at:  http://www.pica.org/pacpajournal/winter2002/feature_technology.htm.
  • Warren, Jr., J. D. 1997. "Information Technology and CPAS:  Where Are We Going?;"  Today’s CPA (September/October):  26-31.
  • Warren.Jr., J.D. 1998. "CICA Continuous Auditing Work Group;" A Presentation to theAICPA Auditing Standards Board (April 30).
  • Warren.Jr., J.D. and Parker, X. L. 2003. "Continuous Auditing:  Potential for Internal Auditors; " Altamonte Springs, FL:  The Institute of Internal Auditors Research Foundation.
  • Wechler, S. Implementation of Continuous Assurance in the Real Estate Industry. Ernst & Young, 2001.
  • Whittington, R. and Margheim, L. 1993. "The Effects of Risk, Materiality, and Assertion Subjectivity on External Auditors’ Reliance on Internal Auditors;" Auditing 12 (Spring) 50.
  • Wiseman, C. Strategic Information Systems. Richard D. Irwin, Homewood, Illinois, 1988
  • Woodroof, J. and Searcy, D.2001. "Continuous Audit Implications of Internet Technology:  Triggering Agents Over the Web in the Domain of Debt Covenant Compliance;" Proceedings of the 34th Hawaii International Conference on System Sciences (January 3-6). Available at:  http://www.hicss.hawaii.edu/HICSS_34/PDFs/INWRK02.pdf.