Research Papers

2026

Michael Alles, Graham Gal

REA for Dummies: A Beginner’s Guide to One of the Most Important and Perplexing Innovations in Accounting

JETA2026 View Paper
Tassilo L. Föhr, Marco Schreyer, Kevin Moffitt, Kai-Uwe Marten

Deep learning meets risk-based auditing: A holistic framework for leveraging foundation and task-specific models in audit procedures

IJAIS2026 View Paper
Xiaoyu Hu, Miklos A. Vasarhelyi, Xiaomei Wang, Yi Yang

Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance

JETA2026 View Paper

2025

Hanchi Gu, Huijue Kelly Duan, Miklos A. Vasarhelyi

Challenges for Leveraging Explainable Artificial Intelligence in Audit Procedures

JETA2025 View Paper
Qing Huang, Huijue Kelly Duan, Miklos A. Vasarhelyi

Manual Journal Entry Testing: Integrating Natural Language Processing and Deep Learning

ISAFM2025 View Paper
Eid Alotaibi, Jumi Kim, Dan Palmon

Implementing a Capital Contract Framework for Silent Shareholders: The Role of Blockchain-Enabled Smart Contracts

JETA2025 View Paper
Huaxia Li, Danyang Wei, Kevin Moffitt, Miklos A. Vasarhelyi

Addressing the Last Mile Problem in Open Government Data: Using AIS Technologies to Enhance Governmental Financial Reporting

JETA2025 View Paper
Daniel O'leary, Amelia Baldwin, Wade Brorsen, Christer Carlsson, Alan Dennis, Cheryl Dunn, Omar Sawy, Guido Geerts, Kevin Kobelsky, Stewart Leech, Mark Leung, Thomas Mckee, Kevin Moffitt, Suzanne Pinson, Ralf Plattfaut, Alun Preece, Arvind Rangaswamy, Antoaneta Serguieva, Steve Sutton, Edward Tsang, Jan Vanthienen, Miklos Vasarhelyi, David Wood, George Wright, Ronald Yager

Issue Information

ISAFM2025 View Paper
Yunsen Wang, Tiffany Chiu, Victoria Chiu, Miklos A. Vasarhelyi

Detecting Suspicious Transactions Using Deep Learning-Based Process Mining

JIS2025 View Paper
Fangbing Xiong, Jie Bao

Next-Generation Gamification in Accounting Education: Digital-Role Play Games (D-RPGs) with Generative AI (GAI)

JETA2025 View Paper
Daniel E. O’Leary, Yangin Yoon, Kevin Moffitt

Exploratory Experiments in Generating Bag of Word Dictionaries Using Word2Vec and ChatGPT

JETA2025 View Paper
Eyal Beigman, Gerard Brennan, Sheng-Feng Hsieh, Alexander J. Sannella

Fair-Value Measurement for Illiquid and Unexchangeable Crypto Assets

JETA2025 View Paper
R. P. Liu, Huaxia Li, Kyunghee Yoon, Miklos A. Vasarhelyi

Using Machine Learning Algorithms to Improve Fiscal Distress Prediction Models: The Case of U.S. Local Governments

JIS2025 View Paper
Huijue Kelly Duan, Hussein Issa, Miklos A. Vasarhelyi

Business Education 4.0: A Pedagogical Emphasis on Innovation, Flexibility, and Scalability

JETA2025 View Paper
Daniel O'leary, Amelia Baldwin, Wade Brorsen, Christer Carlsson, Alan Dennis, Cheryl Dunn, Omar Sawy, Guido Geerts, Kevin Kobelsky, Stewart Leech, Mark Leung, Thomas Mckee, Kevin Moffitt, Suzanne Pinson, Ralf Plattfaut, Alun Preece, Arvind Rangaswamy, Antoaneta Serguieva, Steve Sutton, Edward Tsang, Jan Vanthienen, Miklos Vasarhelyi, David Wood, George Wright, Ronald Yager

Issue Information

ISAFM2025 View Paper
Lu Zhang, Heejae Lee, Qi Liu, Miklos A. Vasarhelyi

Visual Analytics and Visual Audit

JETA2025 View Paper

2024

Yu Gu, Qing Huang, Miklos A. Vasarhelyi

It’s Not Intelligence; It’s Functionality!

JETA2024 View Paper
Wenru Wang, Miklos A. Vasarhelyi

The application of continuous audit and monitoring methodology: A government medication procurement case

IJAIS2024 View Paper
Huaxia Li, Haoyun Gao, Chengzhang Wu, Miklos A. Vasarhelyi

Extracting Financial Data from Unstructured Sources: Leveraging Large Language Models

JIS2024 View Paper
Huijue Kelly Duan, Miklos A. Vasarhelyi, Maurí­cio Mello Codesso

Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing

JIS2024 View Paper
Nichole Li, Meehyun Kim, Jun Dai, Miklos A. Vasarhelyi

Using Artificial Intelligence in ESG Assurance

JETA2024 View Paper
Huaxia Li, Miklos A. Vasarhelyi

Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples

JETA2024 View Paper
Hanchi Gu, Marco Schreyer, Kevin Moffitt, Miklos A. Vasarhelyi

Artificial intelligence co-piloted auditing

IJAIS2024 View Paper
G. Zhang, Alexander J. Sannella, Gerard Brennan, Muhammad Talha Afzal

Fair value estimates for illiquid cryptocurrency

IJAIS2024 View Paper
Yu Gu, Steven E. Katz, Xinxin Wang, Miklos A. Vasarhelyi, Jun Dai

Government ESG reporting in smart cities

IJAIS2024 View Paper
Michael Alles, Glen L. Gray

The marketing on Big 4 websites of Big Data Analytics in the external audit: Evidence and consequences

IJAIS2024 View Paper
Sheng-Feng Hsieh, Gerard Brennan, Alexander J. Sannella

Empirical analysis of liquidity thresholds for crypto assets

IJAIS2024 View Paper
Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi, Min Zhang

Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.

JIS2024 View Paper
Danyang Wei, Soohyun Cho, Miklos A. Vasarhelyi, Liam Te-Wierik

Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis

JIS2024 View Paper
Kyunghee Yoon, Alexander Kogan, Miklos A. Vasarhelyi, Tim Pearce

External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information

JIS2024 View Paper
Melissa A. Dardani, Yu Gu, Hanxin Hu, Ann F. Medinets, Dan Palmon, Miklos A. Vasarhelyi

Rethinking the Standard-Setting Process: The Role of Intangibles

JETA2024 View Paper

2023

Miklos A. Vasarhelyi, Kevin Moffitt, Trevor Stewart, Dan Sunderland

Large Language Models: An Emerging Technology in Accounting

JETA2023 View Paper
Heejae Lee, Xinxin Wang, Richard B. Dull

Designing a Classifying System for Nonprofit Organizations Using Textual Contents from the Mission Statement

JIS2023 View Paper
Yu Gu, Jun Dai, Miklos A. Vasarhelyi

Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions

IJAIS2023 View Paper
Zihao Zhang, Yu Gu, Lanxin Jiang, Wenjun Yu, Jun Dai

Internet of Things and Blockchain-Based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment in Peer-to-Peer Lending

JETA2023 View Paper
Jun Dai, Miklos A. Vasarhelyi

Management Accounting 4.0: The Future of Management Accounting

JETA2023 View Paper
Zhaokai Yan, Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi

Teaching Predictive Audit Data Analytic Techniques: Time-Series Forecasting with Transactional and Exogenous Data

JETA2023 View Paper
Lanxin Jiang, Yu Gu, Jun Dai

Environmental, Social, and Governance Taxonomy Simplification: A Hybrid Text Mining Approach

JETA2023 View Paper

Doublethink in governmental accounting: development of an RPA to identify inconsistencies in financial reporting

IJDAR2023 View Paper

2022

Huijue Kelly Duan, Miklos A. Vasarhelyi, Maurí­cio Mello Codesso, Zamil S. Alzamil

Enhancing the government accounting information systems using social media information: An application of text mining and machine learning

IJAIS2022 View Paper
Miklos A. Vasarhelyi, Hui Du

Annual Editor Report

JETA2022 View Paper
Huijue Kelly Duan, Hanxin Hu, Yangin Yoon, Miklos A. Vasarhelyi

Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting

ISAFM2022 View Paper
Michael Alles, Rimona Palas, Miklos A. Vasarhelyi, Fangbing Xiong

The Case for an App-Based Financial Reporting System

JETA2022 View Paper
Guangyue Zhang, Hilal Atasoy, Miklos A. Vasarhelyi

Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process

IJAIS2022 View Paper
Sheng-Feng Hsieh, Gerard Brennan

Issues, risks, and challenges for auditing crypto asset transactions

IJAIS2022 View Paper
Heejae Lee, Lu Zhang, Qi Liu, Miklos A. Vasarhelyi

Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing

IJAIS2022 View Paper
Chanyuan Zhang, Soohyun Cho, Miklos A. Vasarhelyi

Explainable Artificial Intelligence (XAI) in auditing

IJAIS2022 View Paper
Wenjun Yu, Yu Gu, Jun Dai

Industry 4.0-Enabled Environment, Social, and Governance Reporting: A Case from a Chinese Energy Company

JETA2022 View Paper
Arion Cheong, Huijue Kelly Duan, Qing Huang, Miklos A. Vasarhelyi, Chanyuan Abigail Zhang

The Rise of Accounting: Making Accounting Information Relevant Again with Exogenous Data

JETA2022 View Paper

2021

Chanyuan Zhang, Chanta Thomas, Miklos A. Vasarhelyi

Attended Process Automation in Audit: A Framework and A Demonstration

JIS2021 View Paper
Irfan Bora, Huijue Kelly Duan, Miklos A. Vasarhelyi, Chanyuan Zhang, Jun Dai

The Transformation of Government Accountability and Reporting

JETA2021 View Paper
Kyunghee Yoon, Yue Liu, Tiffany Chiu, Miklos A. Vasarhelyi

Design and evaluation of an advanced continuous data level auditing system: A three-layer structure

IJAIS2021 View Paper
Zamil S. Alzamil, Deniz Appelbaum, William Glasgall, Miklos A. Vasarhelyi

Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data

JIS2021 View Paper
Nuriddin Tojiboyev, Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi

Basics of SQL for Audit Data Retrieval and Analysis

JETA2021 View Paper
Wenru Wang, Miklos A. Vasarhelyi, Marcelo Machado de Freitas, Fabrícia Silva da Rosa

Dynamic View of Pandemic Circumstances with Government Interventions and Socioeconomic Factors

JETA2021 View Paper
Michael Alles, Jun Dai, Miklos A. Vasarhelyi

Reporting 4.0: Business Reporting for the Age of Mass Customization

JETA2021 View Paper

2020

Michael Alles

Using the 2019 JBE conference and 2017 JIS themed issue as natural experiments to examine the role of editors as gatekeepers of the research literature in AIS and ethics

IJAIS2020 View Paper
Miklos A. Vasarhelyi, Hui Du

Annual Editor Report

JETA2020 View Paper
Glen L. Gray, Michael Alles

Measuring a Business's Grit and Survivability when Faced with “Black Swan” Events Like the Coronavirus Pandemic

JETA2020 View Paper
Kimberly Swanson Church, Sean Stein Smith, Ethan Kinory

Accounting Implications of Blockchain: A Hyperledger Composer Use Case for Intangible Assets

JETA2020 View Paper
Chengzhang Wu, Richard B. Dull

Accessing Cloud Data to Expand Research and Analytical Opportunities: An Example using IRS/AWS Data for Nonprofit Organizations

JETA2020 View Paper
Huijue Kelly Duan, Hanxin Hu

Continuous Intelligent Pandemic Monitoring (CIPM)

JETA2020 View Paper
Michael Alles

Using the Creation of an XBRL Risk Taxonomy as a Driver to Improve Post-Coronavirus 10-K Risk Disclosures

JETA2020 View Paper
Jun Dai, Miklos A. Vasarhelyi

Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations

JETA2020 View Paper
Arion Cheong, Kyunghee Yoon, Soohyun Cho, Won Gyun No

Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis

JIS2020 View Paper
Maurí­cio Mello Codesso, Marcelo Machado de Freitas, Xinxin Wang, Alecsandra de Carvalho, Aldori Acácio da Silva Filho

Continuous Audit Implementation at Cia. Hering in Brazil

JETA2020 View Paper
Amer Qasim, Hussein Issa, Ghaleb A. El Refae, Alexander J. Sannella

A Model to Integrate Data Analytics in the Undergraduate Accounting Curriculum

JETA2020 View Paper
Michael Alles, Glen L. Gray

“The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes

IJAIS2020 View Paper
Alexander Kogan, Cheng Yin

Privacy-Preserving Information Sharing within an Audit Firm

JIS2020 View Paper
Cong Yu, Hui Du, Miklos A. Vasarhelyi

Cloud Computing Start-ups and Emerging Technologies: From Private Investors' Perspectives

JIS2020 View Paper
Duo Pei, Miklos A. Vasarhelyi

Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL

IJAIS2020 View Paper
Soohyun Cho, Miklos A. Vasarhelyi, Ting Sun, Chanyuan Zhang

Learning from Machine Learning in Accounting and Assurance

JETA2020 View Paper
Xin Cheng, Feiqi Huang, Dan Palmon, Cheng Yin

How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption

JIS2020 View Paper
Ethan Kinory, Sean Stein Smith, Kimberly Swanson Church

Exploring the Playground: Blockchain Prototype Use Cases with Hyperledger Composer

JETA2020 View Paper
Kyunghee Yoon, Won Gyun No, Glen L. Gray, Peter Roebuck

Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States

JIS2020 View Paper
Ethan Kinory, Sean Stein Smith, Kimberly Swanson Church

Exploring the Playground: Blockchain Prototype Use Cases with Hyperledger Composer

JETA2020 View Paper

2019

Michael Alles

Business Process "De-Engineering": Establishing the Value of the Human Auditor in an Automated Audit System

JETA2019 View Paper
Feiqi Huang, Miklos A. Vasarhelyi

Applying robotic process automation (RPA) in auditing: A framework

IJAIS2019 View Paper
Michael Alles

Business Process “De-Engineering”: Establishing the Value of the Human Auditor in an Automated Audit System

JETA2019 View Paper
Michael Alles, Glen L. Gray

Will the Medium Become the Message? A Framework for Understanding the Coming Automation of the Audit Process

JIS2019 View Paper
J. Efrim Boritz, Won Gyun No

How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance

JIS2019 View Paper
Joseph Canada, Erica Harris

The Role of Web Assurance Seals in Nonprofit Giving

JIS2019 View Paper
Miklos A. Vasarhelyi, Hui Du

Annual Editor Report

JETA2019 View Paper
Alexander Kogan, Patrick Wheeler

Annual Editor Report

JIS2019 View Paper
Chanyuan Zhang

Intelligent Process Automation in Audit

JETA2019 View Paper
Soohyun Cho, Miklos A. Vasarhelyi, Chanyuan Zhang

The Forthcoming Data Ecosystem for Business Measurement and Assurance

JETA2019 View Paper
Yunsen Wang, Alexander Kogan

Cloud-Based In-Memory Columnar Database Architecture for Continuous Audit Analytics

JIS2019 View Paper
Helen L. Brown‐Liburd, Arion Cheong, Miklos A. Vasarhelyi, Xinxin Wang

Measuring with Exogenous Data (MED), and Government Economic Monitoring (GEM)

JETA2019 View Paper
Andrea Rozario, Chanta Thomas

Reengineering the Audit with Blockchain and Smart Contracts

JETA2019 View Paper

2018

Michael Alles

Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing

IJAIS2018 View Paper
Kevin Moffitt

A Framework for Legacy Source Code Audit Analytics

JETA2018 View Paper
Miklos A. Vasarhelyi, Hui Du

Annual Editor Report

JETA2018 View Paper
Alexander Kogan, Patrick Wheeler

Annual Editor Report

JIS2018 View Paper
Cong Yu, Hui Du, Miklos A. Vasarhelyi

Technological Disruption in Accounting and Auditing

JETA2018 View Paper
Ting Sun, Miklos A. Vasarhelyi

Predicting credit card delinquencies: An application of deep neural networks

ISAFM2018 View Paper
Hussein Issa

AIS Research and Government Accounting Research Compared: Special Section of <i>JETA</i> on the Use of AIS Technology in Government Reporting

JETA2018 View Paper
Kevin Moffitt, Andrea Rozario, Miklos A. Vasarhelyi

Robotic Process Automation for Auditing

JETA2018 View Paper
He Li, Won Gyun No, Tawei Wang

SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors

IJAIS2018 View Paper
Yunsen Wang, Alexander Kogan

Designing confidentiality-preserving Blockchain-based transaction processing systems

IJAIS2018 View Paper
Melvin A. Lamboy-Ruiz, Won Gyun No, Olena V. Watanabe

Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System

JIS2018 View Paper
Feiqi Huang, Won Gyun No, Miklos A. Vasarhelyi

Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity

JIS2018 View Paper
Stephen Kozlowski, Hussein Issa, Deniz Appelbaum

Making Government Data Valuable for Constituents: The Case for the Advanced Data Analytics Capabilities of the ENHANCE Framework

JETA2018 View Paper
Ting Sun, Leonardo J. Sales

Predicting Public Procurement Irregularity: An Application of Neural Networks

JETA2018 View Paper
He Li, Jun Dai, Tatiana Gershberg, Miklos A. Vasarhelyi

Understanding usage and value of audit analytics for internal auditors: An organizational approach

IJAIS2018 View Paper

2017

Ting Sun

The Incremental Informativeness of the Sentiment of Conference Calls for Internal Control Material Weaknesses

JETA2017 View Paper
Miklos A. Vasarhelyi

Annual Editor Report

JETA2017 View Paper
Alexander Kogan, Patrick Wheeler

Annual Editor Report

JIS2017 View Paper
Li Zhang, Duo Pei, Miklos A. Vasarhelyi

Toward a New Business Reporting Model

JETA2017 View Paper
Cong Yu, Hui Du, Miklos A. Vasarhelyi

Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset

JIS2017 View Paper

A hybrid method for taxonomy creation

IJDAR2017 View Paper
Jun Dai, Miklos A. Vasarhelyi

Toward Blockchain-Based Accounting and Assurance

JIS2017 View Paper
Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi, Zhaokai Yan

Impact of business analytics and enterprise systems on managerial accounting

IJAIS2017 View Paper
Won Gyun No, Miklos A. Vasarhelyi

Cybersecurity and Continuous Assurance

JETA2017 View Paper
Deniz Appelbaum, Robert A. Nehmer

Using Drones in Internal and External Audits: An Exploratory Framework

JETA2017 View Paper

2016

Jun Dai, Qiao Li

Designing Audit Apps for Armchair Auditors to Analyze Government Procurement Contracts

JETA2016 View Paper
Miklos A. Vasarhelyi

Journal of Emerging Technologies in Accounting

JETA2016 View Paper
Hussein Issa, Ting Sun, Miklos A. Vasarhelyi

Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation

JETA2016 View Paper
Michael Alles, Glen L. Gray

Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors

IJAIS2016 View Paper
Jun Dai, Miklos A. Vasarhelyi

Imagineering Audit 4.0

JETA2016 View Paper
Kevin Moffitt, Vernon J. Richardson, Neal M. Snow, Martin Weisner, David A. Wood

Perspectives on Past and Future AIS Research as the <i>Journal of Information Systems</i> Turns Thirty

JIS2016 View Paper
David Chan, Alexander Kogan

Data Analytics: Introduction to Using Analytics in Auditing

JETA2016 View Paper
Deniz Appelbaum

Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence

JETA2016 View Paper
J. Efrim Boritz, Won Gyun No

Computer-Assisted Functions for Auditing XBRL-Related Documents

JETA2016 View Paper
Yue Liu, Kevin Moffitt

Text Mining to Uncover the Intensity of SEC Comment Letters and Its Association with the Probability of 10-K Restatement

JETA2016 View Paper
Songsheng Chen, Jun Guo, Xiaoxiao Tong

XBRL Implementation and Post-Earnings-Announcement Drift: The Impact of State Ownership in China

JIS2016 View Paper

2015

Helen L. Brown‐Liburd, Miklos A. Vasarhelyi

Big Data and Audit Evidence

JETA2015 View Paper
Miklos A. Vasarhelyi

Journal of Emerging Technologies in Accounting

JETA2015 View Paper
Vicky Arnold, Tanya Benford, Joseph Canada, Steve G. Sutton

Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management

IJAIS2015 View Paper
Pei Li, David Chan, Alexander Kogan

Exception Prioritization in the Continuous Auditing Environment: A Framework and Experimental Evaluation

JIS2015 View Paper

2014

John Peter Krahel, Miklos A. Vasarhelyi

AIS as a Facilitator of Accounting Change: Technology, Practice, and Education

JIS2014 View Paper
Danielle R. Lombardi, Miklos A. Vasarhelyi, John P. S. Verver

Continuous Controls Monitoring: A Case Study

JETA2014 View Paper
Victoria Chiu, Tatiana Gershberg, Alexander J. Sannella, Miklos A. Vasarhelyi

Does a Live Instructor Matter?

JETA2014 View Paper
Alex Kogan

Journal of Emerging Technologies in Accounting

JETA2014 View Paper
Roman Chychyla, Alexander Kogan

Using XBRL to Conduct a Large-Scale Study of Discrepancies between the Accounting Numbers in Compustat and SEC 10-K Filings

JIS2014 View Paper
Glen L. Gray, Victoria Chiu, Qi Liu, Pei Li

The expert systems life cycle in AIS research: What does it mean for future AIS research?

IJAIS2014 View Paper
Qi Liu, Miklos A. Vasarhelyi

Big Questions in AIS Research: Measurement, Information Processing, Data Analysis, and Reporting

JIS2014 View Paper
Hussein Issa, Alexander Kogan

A Predictive Ordered Logistic Regression Model as a Tool for Quality Review of Control Risk Assessments

JIS2014 View Paper
Vasundhara Chakraborty, Victoria Chiu, Miklos A. Vasarhelyi

Automatic classification of accounting literature

IJAIS2014 View Paper
Yong‐Bum Kim, Alexander Kogan

Development of an Anomaly Detection Model for a Bank's Transitory Account System

JIS2014 View Paper

2013

Yuan Hong, Jaideep Vaidya, Shengbin Wang

A Survey of Privacy-Aware Supply Chain Collaboration: From Theory to Applications

JIS2013 View Paper
Kevin Moffitt, Miklos A. Vasarhelyi

AIS in an Age of Big Data

JIS2013 View Paper
Glen L. Gray, Won Gyun No, D. W. Miller

Internal Auditors' Experiences and Opinions Regarding Green IT: Assessing the Gap in Normative and Positive Perspectives

JIS2013 View Paper
Jongkyum Kim, Andreas I. Nicolaou, Miklos A. Vasarhelyi

The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag

JETA2013 View Paper
Matthew D. Pickard, Mary B. Burns, Kevin Moffitt

A Theoretical Justification for Using Embodied Conversational Agents (ECAs) to Augment Accounting-Related Interviews

JIS2013 View Paper
Miklos A. Vasarhelyi

Formalization of Standards, Automation, Robots, and IT Governance

JIS2013 View Paper

The Predictive Audit Framework

IJDAR2013 View Paper
Hui Du, Miklos A. Vasarhelyi, Xiaochuan Zheng

XBRL Mandate: Thousands of Filing Errors and So What?

JIS2013 View Paper

2012

Silvia Romero, Graham Gal, Theodore J. Mock, Miklos A. Vasarhelyi

A Measurement Theory Perspective on Business Measurement

JETA2012 View Paper
Yong‐Bum Kim, Miklos A. Vasarhelyi

A Model to Detect Potentially Fraudulent/Abnormal Wires of an Insurance Company: An Unsupervised Rule-Based Approach

JETA2012 View Paper
Miklos A. Vasarhelyi

Financial Accounting Standards Should Not Matter: It's Just a Layer

JIS2012 View Paper
Mieke Jans, Michael Alles, Miklos A. Vasarhelyi

The case for process mining in auditing: Sources of value added and areas of application

IJAIS2012 View Paper
Miklos A. Vasarhelyi, Michael Alles, Siripan Kuenkaikaew, James Littley

The acceptance and adoption of continuous auditing by internal auditors: A micro analysis

IJAIS2012 View Paper
Diane J. Janvrin, Elizabeth A. Payne, Paul Byrnes, Gary P. Schneider, Mary B. Curtis

The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

JIS2012 View Paper
Michael Alles, Roger Debreceny

The evolution and future of XBRL research

IJAIS2012 View Paper
Miklos A. Vasarhelyi

AIS in a More Rapidly Evolving Era

JIS2012 View Paper
Miklos A. Vasarhelyi, David Chan, John Peter Krahel

Consequences of XBRL Standardization on Financial Statement Data

JIS2012 View Paper
Rajendra P. Srivastava, Qi Liu

Special Issue of <i>JIS</i> on XBRL

JIS2012 View Paper
Li Zhang, Amy Pawlicki, Dorothy McQuilken, William R. Titera

The AICPA Assurance Services Executive Committee Emerging Assurance Technologies Task Force: The Audit Data Standards (ADS) Initiative

JIS2012 View Paper
Michael Alles, Glen L. Gray

A Relative Cost Framework of Demand for External Assurance of XBRL Filings

JIS2012 View Paper

2011

Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi

Collaborative design research: Lessons from continuous auditing

IJAIS2011 View Paper
David Chan, Miklos A. Vasarhelyi

Innovation and practice of continuous auditing

IJAIS2011 View Paper

Cluster Analysis for Anomaly Detection in Accounting Data: An Audit Approach

IJDAR2011 View Paper

2010

Rajendra P. Srivastava, Alexander Kogan

Assurance on XBRL instance document: A conceptual framework of assertions

IJAIS2010 View Paper
Ryan A. Teeter, Michael Alles, Miklos A. Vasarhelyi

The Remote Audit

JETA2010 View Paper

2008

Theodore J. Mock, Lili Sun, Rajendra P. Srivastava, Miklos A. Vasarhelyi

An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment

IJAIS2008 View Paper
Miklos A. Vasarhelyi, Michael Alles

The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research

IJAIS2008 View Paper
Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi

Exploiting comparative advantage: A paradigm for value added research in accounting information systems

IJAIS2008 View Paper
Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi

Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations

JIS2008 View Paper
Miklos A. Vasarhelyi

Evolving Accounting Systems Research with Business Measurement Practice—A Letter from the Editor

JETA2008 View Paper

Reengineering Business Reporting Creating a Test Bed for Technology Driven Reporting

IJDAR2008 View Paper

2007

Cong Yu, Alexander Kogan, Miklos A. Vasarhelyi

Extraction of Structure and Content from the Edgar Database: A Template-Based Approach

JETA2007 View Paper

2006

Michael Alles, Gerard P. Brennan, Alexander Kogan, Miklos A. Vasarhelyi

Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens

IJAIS2006 View Paper

Measuring Information Latency

IJDAR2006 View Paper

2005

Matthew Bovee, Alexander Kogan, Kay M. Nelson, Rajendra P. Srivastava, Miklos A. Vasarhelyi

Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)

JIS2005 View Paper
Ehsan H. Feroz, Sungsoo Kim, Raymond L. Raab

Analytical Procedures: A Data Envelopment Analysis Approach

JETA2005 View Paper

2004

Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi

Restoring auditor credibility: tertiary monitoring and logging of continuous assurance systems

IJAIS2004 View Paper
Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi

Reply to the discussions of “Restoring Auditor Credibility: Tertiary Monitoring and Logging of Continuous Assurance Systems”

IJAIS2004 View Paper
Miklos A. Vasarhelyi, Michael Alles, Alexander Kogan

Principles of Analytic Monitoring for Continuous Assurance

JETA2004 View Paper

2003

Miklos A. Vasarhelyi, Marilyn Greenstein

Underlying principles of the electronization of business: a research agenda

IJAIS2003 View Paper

Lessons for China and other Developing Economies from the Crisis in US Auditing

IJDAR2003 View Paper

2002

Matthew Bovee, Michael Ettredge, Rajendra P. Srivastava, Miklos A. Vasarhelyi

Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?

JIS2002 View Paper

1999

Alexander Kogan, Ephraim F. Sudit, Miklos A. Vasarhelyi

Continuous Online Auditing: A Program of Research

JIS1999 View Paper

1997

Joseph Natovich, Miklos A. Vasarhelyi

Business Process Modeling from the Control Perspective: The AI Planning Approach

ISAFM1997 View Paper

1996

Rajendra P. Srivastava, Saurav K. Dutta, Robert W. Johns

An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework

ISAFM1996 View Paper
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