Continuous Auditing & Reporting Lab

The Rutgers Accounting Research Center aims to further research and creative teaching methods in accounting and information systems. Its main emphasis is on the use of technology to support accounting teaching and decision making. The RARC will develop a series of programs of sponsored research both into Accounting Theory, practice, and Applications of Technology.

Featured Research 

• Continuous Data Level Auditing: Business Process Based Analytic Procedures in an Unconstrained Data Environment 
  Michael Alles, Alexander Kogan, Miklos Vasaehelyi, Jia Wu. (Nov 2006) 
• Assuring Homeland Security: Continuous Monitoring, Control and Assurance of Emergency Preparedness
  Michael Alles, Michael Chumer, Roxanne Hiltz, Robb Klashner, Alex Kogan, Murray Turoff, and Miklos Vasarhelyi. 
  Journal of Information Technology Theory and Application: Special issue on Emergency Preparedness and Response Information Systems (Jan 2004) 
• Restoring Auditor Credibility: Tertiary Monitoring and Logging of Continuous Assurance Systems
  Michael Alles, Alex Kogan, and Miklos Vasarhelyi. 
  International Journal of Accounting Information Systems (2004) 
• Principles of Analytic Monitoring for Continuous Assurance  
  Michael Alles, Alex Kogan and Miklos Vasarhelyi. Journal of Emerging Technologies in Accounting, VO. 1, # 1. (2004) 
• Feasibility and Economics of Continuous Assurance 
  Michael G. Alles, Alexander Kogan, & Miklos A. Vasarhelyi (Spring 2002) 
• Concepts in Continuous Assurance
  Miklos A. Vasarhelyi (2002) 
• Would Continuous Audit have stopped the Enron mess? 
  Miklos A. Vasarhelyi (July 2002) 
• Concepts and Problems of Continuous Assurance: Feasibility & Economics
  Michael G. Alles, Alex Kogan and Miklos A. Vasarhelyi (Jun 2001) 
• Continuous Online Auditing: An Evolution 
  Alexander Kogan, Ephraim F. Sudit, & Miklos A. Vasarhelyi (Fall 1999) 
• Fraud Simulator: AI - Planning Techniques for Internal Control Evaluation & Assessment of Fraud Opportunities 
  Joseph Natovich & Miklos A. Vasarhelyi (Jun 1994)