Rutgers Accounting Web
Research Papers
2025
Kevin Fulcer, Hanchi Gu, Hanxin Hu, Qing Huang, Alexander Kogan, Miklos A. Vasarhelyi, Danyang Wei, Jimmy Young
Application of Outlier Detection Methods in Audit Analytics
Feiqi Huang, Soohyun Cho, Kyungha Lee, Won Gyun No
Examining the Effectiveness and Efficiency of Full Population Testing versus Traditional Sampling
Huaxia Li, Danyang Wei, Kevin C. Moffitt, Miklos A. Vasarhelyi
Addressing the Last Mile Problem in Open Government Data: Using AIS Technologies to Enhance Governmental Financial Reporting
Tiffany Chiu, Yunsen Wang, Abdulrahman Alrefai, Zhaokai Yan, Miklos A. Vasarhelyi
Validating Process Mining: A Framework Integrating Auditor's Risk Assessment
Chanyuan Zhang Parker, Lanxin Jiang, Soohyun Cho, Miklos A. Vasarhelyi
Predicting Material Misstatements Using Machine Learning
Yunsen Wang, Tiffany Chiu, Victoria Chiu, Miklos A. Vasarhelyi
Detecting Suspicious Transactions Using Deep Learning-Based Process Mining
Yunsen Wang, Tiffany Chiu, Miklos A. Vasarhelyi
Financial Statement Fraud Prediction System: A Deep Learning-Based Approach
Huijue Kelly Duan, Hussein Issa, Miklos A. Vasarhelyi
Business Education 4.0: A Pedagogical Emphasis on Innovation, Flexibility, and Scalability
Ruanjia 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
2024
Nichole Li, Meehyun Kim, Jun Dai, Miklos A. Vasarhelyi
Using Artificial Intelligence in ESG Assurance
Yu Gu, Qing Huang, Miklos A. Vasarhelyi
It is Not Intelligence; It is Functionality!
Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi, Min Zhang
Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.
Melissa A. Dardani, Yu Gu, Hanxin Hu, Ann F. Medinets, Dan Palmon, Miklos A. Vasarhelyi
Rethinking the Standard-Setting Process: The Role of Intangibles
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
Huijue Kelly Duan, Miklos A. Vasarhelyi, Mauricio Codesso
Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing
Huaxia Li, Haoyun Gao, Chengzhang Wu, Miklos A. Vasarhelyi
Extracting Financial Data from Unstructured Sources: Leveraging Large Language Models
Kyunghee Yoon, Alexander Kogan, Miklos A. Vasarhelyi, Tim Pearce
External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information
2023
Zhaokai Yan, Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi
Teaching Predictive Audit Data Analytic Techniques: Time-Series Forecasting with Transactional and Exogenous Data
Jun Dai, Miklos A. Vasarhelyi
Management Accounting 4.0: The Future of Management Accounting
2022
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
Huijue Kelly Duan, Hanxin Hu, Yangin (Ben) Yoon, Miklos Vasarhelyi
Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting
Chanyuan (Abigail) Zhang, Miklos A. Vasarhelyi
How to Teach a 14-Week Robotic Process Automation (RPA) Course for Accounting Students
Chanyuan Zhang, Hussein Issa, Andrea Rozario, Jonas Sveistrup Soegaard
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective
Andrea M. Rozario, Miklos A. Vasarhelyi, Tawei Wang
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures
Andrea M. Rozario, Miklos V. Vasarhelyi, Tawei Wang
Using Consumer Tweets to Improve Revenue Risk Assessments in Consumer-Oriented Industries
2021
Nuriddin Tojiboyev, Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi
Basics of SQL for Audit Data Retrieval and Analysis
Zamil S. Alzamil, Deniz Appelbaum, William Glasgall, Miklos A. Vasarhelyi
Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data
Soohyun Cho, Kyungha (Kari) Lee, Arion Cheong, Won Gyun No, Miklos A. Vasarhelyi
Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System
Michael G. Alles, Jun Dai, Miklos A. Vasarhelyi
Reporting 4.0: Business Reporting for the Age of Mass Customization
Irfan Bora, Huijue Kelly Duan, Miklos A. Vasarhelyi, Chanyuan (Abigail) Zhang, Jun Dai
The Transformation of Government Accountability and Reporting
Chanyuan (Abigail) Zhang, Chanta Thomas, Miklos A. Vasarhelyi
Attended Process Automation in Audit: A Framework and A Demonstration
Xin Cheng, Dan Palmon, Yinan Yang, Cheng Yin
Impact of Tournament Incentives on Management Earnings Forecasts
2020
Deniz Appelbaum, D. Scott Showalter, Ting Sun, Miklos A. Vasarhelyi
A Framework for Auditor Data Literacy: A Normative Position
Arion Cheong, Kyunghee Yoon, Soohyun Cho, Won Gyun No
Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis
Jun Dai, Miklos A. Vasarhelyi
Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations
Xin Cheng, Feiqi Huang, Dan Palmon, Cheng Yin
How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption
Soohyun Cho, Miklos A. Vasarhelyi, Chanyuan (Abigail) Zhang
The Forthcoming Data Ecosystem for Business Measurement and Assurance
Soohyun Cho, Miklos A. Vasarhelyi, Ting (Sophia) Sun, Chanyuan (Abigail) Zhang
Learning from Machine Learning in Accounting and Assurance
Alexander Kogan, Cheng Yin
Privacy-Preserving Information Sharing within an Audit Firm
Kyunghee Yoon, Won Gyun No, Glen L. Gray, Peter J. Roebuck
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States
2019
Helen Brown-Liburd, Arion Cheong, Miklos A. Vasarhelyi, Xinxin Wang
Measuring with Exogenous Data (MED), and Government Economic Monitoring (GEM)
Won Gyun No, Kyungha (Kari) Lee, Feiqi Huang, Qiao Li
Multidimensional Audit Data Selection (MADS): A Framework for Using Data Analytics in the Audit Data Selection Process
Yunsen Wang, Alexander Kogan
Cloud-Based In-Memory Columnar Database Architecture for Continuous Audit Analytics
He Li, Won Gyun No, J. Efrim Boritz
Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees
2018
Stephen Kozlowski, Hussein Issa, Deniz Appelbaum
Making Government Data Valuable for Constituents: The Case for the Advanced Data Analytics Capabilities of the ENHANCE Framework
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
Li Zhang, Duo Pei, Miklos A. Vasarhelyi
Toward a New Business Reporting Model
Ting Sun, Miklos A. Vasarhelyi
Predicting credit card delinquencies: An application of deep neural networks
Kevin C. Moffitt, Andrea M. Rozario, Miklos A. Vasarhelyi
Robotic Process Automation for Auditing
2017
Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi
Big Data and Analytics in the Modern Audit Engagement: Research Needs
Jun Dai, Miklos A. Vasarhelyi
Toward Blockchain-Based Accounting and Assurance
Hussein Issa, Ting Sun, Miklos A. Vasarhelyi
Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation
2016
Jun Dai, Miklos A. Vasarhelyi
Imagineering Audit 4.0
2015
Pei Li, David Y. Chan, Alexander Kogan