The advances and continuous development of technology have been identified as
significant influences on the accounting profession (AICPA, 1998). In the last twenty years …

This paper aims to develop a design for an accounting information system that will enhance
the representational faithfulness of financial reporting information. One of the functions of …

The traditional audit paradigm is outdated in the real time economy. Innovation of the
traditional audit process is necessary to support real time assurance. Practitioners and …

In this paper we report on the approach we have developed and the lessons we have
learned in an implementation of the monitoring and control layer for continuous monitoring …

Process mining aims to extract knowledge from the event logs maintained by a company's
ERP system. The objective of this paper is to make the case for why internal and external …

This paper studies the reliability of environmental, social, and governance (ESG)
assessments in the case of corporate scandals. Reliable disclosures on ESG assessments …

Continuous auditing technology has been studied in various contexts, but mostly within
large enterprises with their own integrated information systems and internal auditing …

The purpose of this article is to highlight a main issue regarding reliable audit evidence
derived from Big Data—that of secure data provenance. Traditionally, audit evidence …

This study develops a framework for a continuous data level auditing system and uses a
large sample of procurement data from a major health care provider to simulate an …

Analytic monitoring, for continuous assurance, 191À215 automatic confirmations, 212À213
continuity equations, 208À209 control tags, 213 data taps, 211À212 dynamic reconciliation …