Research Streams in Continuous Audit: A Review and ...



Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature

Carol E. Brown, Jeffrey A. Wong and Amelia A. Baldwin

Bibliography

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Alles, M., Kogan, A., and Vasarhelyi, M.A., 2004, Real Time Reporting and Assurance: Have Their Time Come?, ICFAI Reader, Institute of Chartered Financial Analysts of India, Special issue: Finance in 2004.

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Boccasam, P. V. and Kapoor, N., 2003, Managing Separation of Duties Using Continuous Monitoring, 6, The Institute of Internal Auditors, , Available online: .

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Boritz, J. Efrim and Wensley, Anthony K. P., 1992, Evaluating Expert Systems with Complex Outputs: The Case of Audit Planning, Auditing, Fall, 11 No. 2, p14-29.

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CICA/AICPA, 1999, Continuous Auditing, Research Report, The Canadian Institute of Chartered Accountants, Toronto, Canada.

Coakley, J. R. and Brown, C. E., 1993, Artificial neural networks applied to ratio analysis in the analytical review process, International Journal of Intelligent Systems in Accounting, Finance and Management, 2: No. 1, 19-39.

Daigle, Ronald J. and Lampe, James C., 2005, The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition, International Journal of Accounting Information Systems, June, 6 No, 2, 129-156.

DeWayne, L. S. and Woodroof, J. B., 2003, Continuous Auditing: Leveraging Technology, CPA Journal (The), Available online: cpajournal/2003/0503/dept/d054603.htm.

Dutta, S. K. and Srivastava, R. P., 1993, Aggregation of Evidence in Auditing: A Likelihood Perspective, Auditing: A Journal of Practice and Theory, 12: No. 2, 137-170.

Elliott, R. K., 2002, Twenty-First Century Assurance, Auditing: A Journal of Practice and Theory, 21: No. 1, 139-146.

Ethridge, H. L.; Sriram, R. S. and Hsu, H. Y. K., 2000, A Comparison of Selected Artificial Neural Networks that Help Auditors Evaluate Client Financial Viability, Decision Sciences, 31: No. 2, 531-549.

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Gillett, P., 1993, Automated Dynamic Audit Programme Tailoring: An Expert System Approach, Auditing: A Journal of Practice and Theory, 12: No. 1, 173-189.

Gillett, P. R. and Srivastava, R. P., 2000, Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence, Auditing: A Journal of Practice and Theory, 19: No. 1, 145-155.

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Greenstein, M. M.; Ray, A. W., 2002, Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges, Journal of Information Systems, 16: No. 1 Supplement, 1-20.

Groomer, S. M. and Murthy, U. S., 1989, Continuous Auditing of Database Applications: An Embedded Audit Module Approach, Journal of Information Systems, 3: No. 2, 53-69.

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Harrison, R., 2005, Embracing Compliance with Continuous Online Auditing, Sarbanes Oxley Compliance Journal, Available online: .

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Jersky, P., 2005, Using Analytical Procedures for Continuous Auditing and Fraud Detection, Working Paper, 1-8, Available online: .

Kogan, A. Nelson, K. M. Srivastava, R. P.; Vasarhelyi, M. A. and Bovee, M, 2002, Design and Applications of an Intelligent Financial Reporting and Auditing Agent with Net Knowledge (FRAANK), Available Online, The University of Kansas, 1-37, https:// kuscholarworks.ku.edu/dspace/handle/1808/141.

Kogan, A., Sudit, E. F. and Vasarhelyi, M. A., 1999, Continuous Online Auditing: A Program of Research, Journal of Information Systems, 13: No. 2, 87–103.

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Koskivaara, E., 2000, Artificial Neural Network Models for Predicting Patterns in Auditing Monthly Balances, Journal of the Operational Research Society, 51: No. 9, 1060-1069.

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Means, G. E. and Warren, J. D. Jr., 2005, Continuous Financial Controls Review Processes (CFCRP) Using Powerful New Technologies may be the Only Real Answer to the Demands of Sarbanes-Oxley, Sarbanes Oxley Compliance Journal, Financial Market Solutions, , Available online: .

Meservy, Rayman D., Bailey Jr, Andrew D. and Johnson, Paul E., 1986, Internal Control Evaluation: A Computational Model of the Review Process, Auditing, 6, Fall, No. 1, 44-74.

Murthy, U. S., 2004, An Analysis of the Effects of Continuous Monitoring Controls on e-Commerce System Performance, Journal of Information Systems, 18: No. 2, 29-47.

Murthy, U. S. and Groomer, S. M., 2004, A Continuous Auditing Web Services Model for XML-Based Accounting Systems, International Journal of Accounting Information Systems, 5: No. 2, 139-163.

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Nelson, K. M.; Kogan, A.; Srivastava, P. P. and Vasarhelyi, M. A., 1998, Virtual Auditing Agents: The Edgar Agent Example, Hawaii International Conference on System Sciences, 4, IEEE Computer Society, Kohala Coast, Hawaii, USA, 396-404.

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Pathak, J.; Chaouch, B. and Sriram, R. S., 2005, Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies, Journal of Accounting and Public Policy, 24: No. 1, 61-75.

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Rezaee, Z. and Hoffman, C., 2001, XBRL: Standardized Electronic Financial Reporting, Internal Auditor, 58: No. 4, 46–51.

Rezaee, Z.; Ford, W. and Elam, R., 2000, Real-Time Accounting Systems, Internal Auditor, 57: No. 2, 62-67.

Rezaee, Z.; Sharbatoghlie A.; Elam, R. and McMickle, P. L., 2002, Continuous Auditing: Building Automated Auditing Capability, Auditing: A Journal of Practice and Theory, 21, No. 1, 147-163.

Rose, W. C. and B. Hirte. 1996. Carolina Power and Light: Smart auditing. In Enhancing Internal Auditing Through Innovative Practices, edited by G. L. Gray, and M. J. Gray, 47–57. Altamonte Springs, FL: Institute of Internal Auditors Research Foundation.

Shafer, G. R. and Srivastava, R. J., 1990, The Bayesian and Belief-Function Formalisms: A General Perspective for Auditing, Auditing: A Journal of Practice and Theory, 9: Supplement, 110-137.

Sigvaldason, T. and Warren, J. D., 2005, Is Continuous Auditing Right for You?, Sarbanes Oxley Compliance Journal, Available on-line: ? articleID=715.

Sigvaldason, T. and Warren, J. D. Jr., 2005, Solving the Software Architecture Riddle to Deliver Enterprise-wide Continuous Financial Process Monitoring and "Auditing", Available Online, Financial Markets Solutions, LLC, 7 pages, .

Srivastava, R. P., 2000, Evidential Reasoning for WebTrust Assurance Services, Journal of Management Information Systems, 16: No. 3, 11-32.

Srivastava, R. P. and Shafer, G. R., 1992, Belief-Function Formulas for Audit Risk, Accounting Review (The), 67: No. 2, 249-282.

Turoff, M.; Chumer, M.; Hiltz, S. R.; Klashner, R.; Alles, M. G.; Vasarhelyi, M. A. and, Kogan, A., 2004, Assuring Homeland Security: Continuous Monitoring, Control & Assurance of Emergency Preparedness, Journal of Information Technology Theory and Application, 6: No. 3, 1-24.

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Vasarhelyi, M. A.; Kogan, A. and Alles, M. G., 2002, Would Continuous Auditing Have Prevented The Enron Mess?, CPA Journal (The), 72: No. 7, 80.

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