Rutgers Accounting Web
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
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
Xiaoyu Hu, Miklos A. Vasarhelyi, Xiaomei Wang, Yi Yang
Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance
2025
Hanchi Gu, Huijue Kelly Duan, Miklos A. Vasarhelyi
Challenges for Leveraging Explainable Artificial Intelligence in Audit Procedures
Qing Huang, Huijue Kelly Duan, Miklos A. Vasarhelyi
Manual Journal Entry Testing: Integrating Natural Language Processing and Deep Learning
Eid Alotaibi, Jumi Kim, Dan Palmon
Implementing a Capital Contract Framework for Silent Shareholders: The Role of Blockchain-Enabled Smart Contracts
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
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
Yunsen Wang, Tiffany Chiu, Victoria Chiu, Miklos A. Vasarhelyi
Detecting Suspicious Transactions Using Deep Learning-Based Process Mining
Fangbing Xiong, Jie Bao
Next-Generation Gamification in Accounting Education: Digital-Role Play Games (D-RPGs) with Generative AI (GAI)
Daniel E. O’Leary, Yangin Yoon, Kevin Moffitt
Exploratory Experiments in Generating Bag of Word Dictionaries Using Word2Vec and ChatGPT
Eyal Beigman, Gerard Brennan, Sheng-Feng Hsieh, Alexander J. Sannella
Fair-Value Measurement for Illiquid and Unexchangeable Crypto Assets
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
Huijue Kelly Duan, Hussein Issa, Miklos A. Vasarhelyi
Business Education 4.0: A Pedagogical Emphasis on Innovation, Flexibility, and Scalability
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
Lu Zhang, Heejae Lee, Qi Liu, Miklos A. Vasarhelyi
Visual Analytics and Visual Audit
2024
Yu Gu, Qing Huang, Miklos A. Vasarhelyi
It’s Not Intelligence; It’s Functionality!
Wenru Wang, Miklos A. Vasarhelyi
The application of continuous audit and monitoring methodology: A government medication procurement case
Huaxia Li, Haoyun Gao, Chengzhang Wu, Miklos A. Vasarhelyi
Extracting Financial Data from Unstructured Sources: Leveraging Large Language Models
Huijue Kelly Duan, Miklos A. Vasarhelyi, Maurício Mello Codesso
Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing
Nichole Li, Meehyun Kim, Jun Dai, Miklos A. Vasarhelyi
Using Artificial Intelligence in ESG Assurance
Huaxia Li, Miklos A. Vasarhelyi
Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples
Hanchi Gu, Marco Schreyer, Kevin Moffitt, Miklos A. Vasarhelyi
Artificial intelligence co-piloted auditing
G. Zhang, Alexander J. Sannella, Gerard Brennan, Muhammad Talha Afzal
Fair value estimates for illiquid cryptocurrency
Yu Gu, Steven E. Katz, Xinxin Wang, Miklos A. Vasarhelyi, Jun Dai
Government ESG reporting in smart cities
Michael Alles, Glen L. Gray
The marketing on Big 4 websites of Big Data Analytics in the external audit: Evidence and consequences
Sheng-Feng Hsieh, Gerard Brennan, Alexander J. Sannella
Empirical analysis of liquidity thresholds for crypto assets
Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi, Min Zhang
Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.
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
Kyunghee Yoon, Alexander Kogan, Miklos A. Vasarhelyi, Tim Pearce
External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information
Melissa A. Dardani, Yu Gu, Hanxin Hu, Ann F. Medinets, Dan Palmon, Miklos A. Vasarhelyi
Rethinking the Standard-Setting Process: The Role of Intangibles
2023
Miklos A. Vasarhelyi, Kevin Moffitt, Trevor Stewart, Dan Sunderland
Large Language Models: An Emerging Technology in Accounting
Heejae Lee, Xinxin Wang, Richard B. Dull
Designing a Classifying System for Nonprofit Organizations Using Textual Contents from the Mission Statement
Yu Gu, Jun Dai, Miklos A. Vasarhelyi
Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions
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
Jun Dai, Miklos A. Vasarhelyi
Management Accounting 4.0: The Future of Management Accounting
Zhaokai Yan, Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi
Teaching Predictive Audit Data Analytic Techniques: Time-Series Forecasting with Transactional and Exogenous Data
Lanxin Jiang, Yu Gu, Jun Dai
Environmental, Social, and Governance Taxonomy Simplification: A Hybrid Text Mining Approach
Doublethink in governmental accounting: development of an RPA to identify inconsistencies in financial reporting
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
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
Michael Alles, Rimona Palas, Miklos A. Vasarhelyi, Fangbing Xiong
The Case for an App-Based Financial Reporting System
Guangyue Zhang, Hilal Atasoy, Miklos A. Vasarhelyi
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process
Sheng-Feng Hsieh, Gerard Brennan
Issues, risks, and challenges for auditing crypto asset transactions
Heejae Lee, Lu Zhang, Qi Liu, Miklos A. Vasarhelyi
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing
Chanyuan Zhang, Soohyun Cho, Miklos A. Vasarhelyi
Explainable Artificial Intelligence (XAI) in auditing
Wenjun Yu, Yu Gu, Jun Dai
Industry 4.0-Enabled Environment, Social, and Governance Reporting: A Case from a Chinese Energy Company
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
2021
Chanyuan Zhang, Chanta Thomas, Miklos A. Vasarhelyi
Attended Process Automation in Audit: A Framework and A Demonstration
Irfan Bora, Huijue Kelly Duan, Miklos A. Vasarhelyi, Chanyuan Zhang, Jun Dai
The Transformation of Government Accountability and Reporting
Kyunghee Yoon, Yue Liu, Tiffany Chiu, Miklos A. Vasarhelyi
Design and evaluation of an advanced continuous data level auditing system: A three-layer structure
Zamil S. Alzamil, Deniz Appelbaum, William Glasgall, Miklos A. Vasarhelyi
Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data
Nuriddin Tojiboyev, Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi
Basics of SQL for Audit Data Retrieval and Analysis
Wenru Wang, Miklos A. Vasarhelyi, Marcelo Machado de Freitas, Fabrícia Silva da Rosa
Dynamic View of Pandemic Circumstances with Government Interventions and Socioeconomic Factors
Michael Alles, Jun Dai, Miklos A. Vasarhelyi
Reporting 4.0: Business Reporting for the Age of Mass Customization
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
Glen L. Gray, Michael Alles
Measuring a Business's Grit and Survivability when Faced with “Black Swan” Events Like the Coronavirus Pandemic
Kimberly Swanson Church, Sean Stein Smith, Ethan Kinory
Accounting Implications of Blockchain: A Hyperledger Composer Use Case for Intangible Assets
Chengzhang Wu, Richard B. Dull
Accessing Cloud Data to Expand Research and Analytical Opportunities: An Example using IRS/AWS Data for Nonprofit Organizations
Michael Alles
Using the Creation of an XBRL Risk Taxonomy as a Driver to Improve Post-Coronavirus 10-K Risk Disclosures
Jun Dai, Miklos A. Vasarhelyi
Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations
Arion Cheong, Kyunghee Yoon, Soohyun Cho, Won Gyun No
Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis
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
Amer Qasim, Hussein Issa, Ghaleb A. El Refae, Alexander J. Sannella
A Model to Integrate Data Analytics in the Undergraduate Accounting Curriculum
Michael Alles, Glen L. Gray
“The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes
Alexander Kogan, Cheng Yin
Privacy-Preserving Information Sharing within an Audit Firm
Cong Yu, Hui Du, Miklos A. Vasarhelyi
Cloud Computing Start-ups and Emerging Technologies: From Private Investors' Perspectives
Duo Pei, Miklos A. Vasarhelyi
Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL
Soohyun Cho, Miklos A. Vasarhelyi, Ting Sun, Chanyuan Zhang
Learning from Machine Learning in Accounting and Assurance
Xin Cheng, Feiqi Huang, Dan Palmon, Cheng Yin
How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption
Ethan Kinory, Sean Stein Smith, Kimberly Swanson Church
Exploring the Playground: Blockchain Prototype Use Cases with Hyperledger Composer
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
Ethan Kinory, Sean Stein Smith, Kimberly Swanson Church
Exploring the Playground: Blockchain Prototype Use Cases with Hyperledger Composer
2019
Michael Alles
Business Process "De-Engineering": Establishing the Value of the Human Auditor in an Automated Audit System
Feiqi Huang, Miklos A. Vasarhelyi
Applying robotic process automation (RPA) in auditing: A framework
Michael Alles
Business Process “De-Engineering”: Establishing the Value of the Human Auditor in an Automated Audit System
Michael Alles, Glen L. Gray
Will the Medium Become the Message? A Framework for Understanding the Coming Automation of the Audit Process
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
Soohyun Cho, Miklos A. Vasarhelyi, Chanyuan Zhang
The Forthcoming Data Ecosystem for Business Measurement and Assurance
Yunsen Wang, Alexander Kogan
Cloud-Based In-Memory Columnar Database Architecture for Continuous Audit Analytics
Helen L. Brown‐Liburd, Arion Cheong, Miklos A. Vasarhelyi, Xinxin Wang
Measuring with Exogenous Data (MED), and Government Economic Monitoring (GEM)
Andrea Rozario, Chanta Thomas
Reengineering the Audit with Blockchain and Smart Contracts
2018
Michael Alles
Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing
Cong Yu, Hui Du, Miklos A. Vasarhelyi
Technological Disruption in Accounting and Auditing
Ting Sun, Miklos A. Vasarhelyi
Predicting credit card delinquencies: An application of deep neural networks
Hussein Issa
AIS Research and Government Accounting Research Compared: Special Section of <i>JETA</i> on the Use of AIS Technology in Government Reporting
Kevin Moffitt, Andrea Rozario, Miklos A. Vasarhelyi
Robotic Process Automation for Auditing
He Li, Won Gyun No, Tawei Wang
SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors
Yunsen Wang, Alexander Kogan
Designing confidentiality-preserving Blockchain-based transaction processing systems
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
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
Stephen Kozlowski, Hussein Issa, Deniz Appelbaum
Making Government Data Valuable for Constituents: The Case for the Advanced Data Analytics Capabilities of the ENHANCE Framework
Ting Sun, Leonardo J. Sales
Predicting Public Procurement Irregularity: An Application of Neural Networks
He Li, Jun Dai, Tatiana Gershberg, Miklos A. Vasarhelyi
Understanding usage and value of audit analytics for internal auditors: An organizational approach
2017
Ting Sun
The Incremental Informativeness of the Sentiment of Conference Calls for Internal Control Material Weaknesses
Cong Yu, Hui Du, Miklos A. Vasarhelyi
Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset
A hybrid method for taxonomy creation
Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi, Zhaokai Yan
Impact of business analytics and enterprise systems on managerial accounting
Deniz Appelbaum, Robert A. Nehmer
Using Drones in Internal and External Audits: An Exploratory Framework
2016
Jun Dai, Qiao Li
Designing Audit Apps for Armchair Auditors to Analyze Government Procurement Contracts
Hussein Issa, Ting Sun, Miklos A. Vasarhelyi
Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation
Michael Alles, Glen L. Gray
Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors
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
David Chan, Alexander Kogan
Data Analytics: Introduction to Using Analytics in Auditing
Deniz Appelbaum
Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence
J. Efrim Boritz, Won Gyun No
Computer-Assisted Functions for Auditing XBRL-Related Documents
Yue Liu, Kevin Moffitt
Text Mining to Uncover the Intensity of SEC Comment Letters and Its Association with the Probability of 10-K Restatement
Songsheng Chen, Jun Guo, Xiaoxiao Tong
XBRL Implementation and Post-Earnings-Announcement Drift: The Impact of State Ownership in China
2015
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
Pei Li, David Chan, Alexander Kogan
Exception Prioritization in the Continuous Auditing Environment: A Framework and Experimental Evaluation
2014
John Peter Krahel, Miklos A. Vasarhelyi
AIS as a Facilitator of Accounting Change: Technology, Practice, and Education
Danielle R. Lombardi, Miklos A. Vasarhelyi, John P. S. Verver
Continuous Controls Monitoring: A Case Study
Victoria Chiu, Tatiana Gershberg, Alexander J. Sannella, Miklos A. Vasarhelyi
Does a Live Instructor Matter?
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
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?
Qi Liu, Miklos A. Vasarhelyi
Big Questions in AIS Research: Measurement, Information Processing, Data Analysis, and Reporting
Hussein Issa, Alexander Kogan
A Predictive Ordered Logistic Regression Model as a Tool for Quality Review of Control Risk Assessments
Vasundhara Chakraborty, Victoria Chiu, Miklos A. Vasarhelyi
Automatic classification of accounting literature
Yong‐Bum Kim, Alexander Kogan
Development of an Anomaly Detection Model for a Bank's Transitory Account System
2013
Yuan Hong, Jaideep Vaidya, Shengbin Wang
A Survey of Privacy-Aware Supply Chain Collaboration: From Theory to Applications
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
Jongkyum Kim, Andreas I. Nicolaou, Miklos A. Vasarhelyi
The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag
Matthew D. Pickard, Mary B. Burns, Kevin Moffitt
A Theoretical Justification for Using Embodied Conversational Agents (ECAs) to Augment Accounting-Related Interviews
Miklos A. Vasarhelyi
Formalization of Standards, Automation, Robots, and IT Governance
The Predictive Audit Framework
Hui Du, Miklos A. Vasarhelyi, Xiaochuan Zheng
XBRL Mandate: Thousands of Filing Errors and So What?
2012
Silvia Romero, Graham Gal, Theodore J. Mock, Miklos A. Vasarhelyi
A Measurement Theory Perspective on Business Measurement
Yong‐Bum Kim, Miklos A. Vasarhelyi
A Model to Detect Potentially Fraudulent/Abnormal Wires of an Insurance Company: An Unsupervised Rule-Based Approach
Miklos A. Vasarhelyi
Financial Accounting Standards Should Not Matter: It's Just a Layer
Mieke Jans, Michael Alles, Miklos A. Vasarhelyi
The case for process mining in auditing: Sources of value added and areas of application
Miklos A. Vasarhelyi, Michael Alles, Siripan Kuenkaikaew, James Littley
The acceptance and adoption of continuous auditing by internal auditors: A micro analysis
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
Miklos A. Vasarhelyi, David Chan, John Peter Krahel
Consequences of XBRL Standardization on Financial Statement Data
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
Michael Alles, Glen L. Gray
A Relative Cost Framework of Demand for External Assurance of XBRL Filings
2011
Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi
Collaborative design research: Lessons from continuous auditing
David Chan, Miklos A. Vasarhelyi
Innovation and practice of continuous auditing
Cluster Analysis for Anomaly Detection in Accounting Data: An Audit Approach
2010
Rajendra P. Srivastava, Alexander Kogan
Assurance on XBRL instance document: A conceptual framework of assertions
2008
Theodore J. Mock, Lili Sun, Rajendra P. Srivastava, Miklos A. Vasarhelyi
An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment
Miklos A. Vasarhelyi, Michael Alles
The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research
Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi
Exploiting comparative advantage: A paradigm for value added research in accounting information systems
Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi
Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations
Miklos A. Vasarhelyi
Evolving Accounting Systems Research with Business Measurement Practice—A Letter from the Editor
Reengineering Business Reporting Creating a Test Bed for Technology Driven Reporting
2007
Cong Yu, Alexander Kogan, Miklos A. Vasarhelyi
Extraction of Structure and Content from the Edgar Database: A Template-Based Approach
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
Measuring Information Latency
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)
Ehsan H. Feroz, Sungsoo Kim, Raymond L. Raab
Analytical Procedures: A Data Envelopment Analysis Approach
2004
Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi
Restoring auditor credibility: tertiary monitoring and logging of continuous assurance systems
Michael Alles, Alexander Kogan, Miklos A. Vasarhelyi
Reply to the discussions of “Restoring Auditor Credibility: Tertiary Monitoring and Logging of Continuous Assurance Systems”
Miklos A. Vasarhelyi, Michael Alles, Alexander Kogan
Principles of Analytic Monitoring for Continuous Assurance
2003
Miklos A. Vasarhelyi, Marilyn Greenstein
Underlying principles of the electronization of business: a research agenda
Lessons for China and other Developing Economies from the Crisis in US Auditing
2002
Matthew Bovee, Michael Ettredge, Rajendra P. Srivastava, Miklos A. Vasarhelyi
Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?
1999
Alexander Kogan, Ephraim F. Sudit, Miklos A. Vasarhelyi
Continuous Online Auditing: A Program of Research
1997
Joseph Natovich, Miklos A. Vasarhelyi
Business Process Modeling from the Control Perspective: The AI Planning Approach
1996
Rajendra P. Srivastava, Saurav K. Dutta, Robert W. Johns