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Editorial: the rise of accounting : making accounting information relevant again with exogenous data

Cheong, Arion; Duan, Huijue Kelly; Huang, Qing; … - In: Journal of emerging technologies in Accounting 19 (2022) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10014308784

A Framework of Applying Process Mining for Fraud Scheme Detection

Chiu, Tiffany; Wang, Yunsen; Vasarhelyi, Miklos A. - 2017

Process mining has been used for auditing and internal control risk assessment as an audit analytical tool. This paper … aims at providing a framework on how process mining can be applied to identify fraud schemes and assessing the riskiness of …/activities with potential fraud schemes and then assigning risk levels, which could be used as an automatic tool to test the fraud …

Persistent link: https://www.econbiz.de/10014120517

Big Data and audit evidence

Brown-Liburd, Helen; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 12 (2015), pp. 1-16

Persistent link: https://www.econbiz.de/10011846483

Big Data and analytics in the modern audit engagement : research needs

Appelbaum, Deniz; Kogan, Alexander; Vasarhelyi, Miklos A. - In: Auditing : a journal of practice & theory 36 (2017) 4, pp. 1-27

Persistent link: https://www.econbiz.de/10011789810

Text visual analysis in auditing : data analytics for journal entries testing

Lee, Heejae; Zhang, Lu; Liu, Qi; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 46 (2022), pp. 1-12

Persistent link: https://www.econbiz.de/10013494095

A field study on the use of process mining of event logs as an analytical procedure in auditing

Jans, Mieke; Alles, Michael G.; Vasarhelyi, Miklos A. - In: The accounting review : a publication of the American … 89 (2014) 5, pp. 1751-1773

Persistent link: https://www.econbiz.de/10010428720