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Design and evaluation of a continuous data level auditing system

Kogan, Alexander; Alles, Michael G.; Vasarhelyi, Miklos A. - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 221-245

Persistent link: https://www.econbiz.de/10010467316

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

Basics of SQL for audit data retrieval and analysis

Tojiboyev, Nuriddin; Appelbaum, Deniz; Kogan, Alexander; … - In: Journal of emerging technologies in Accounting 19 (2022) 1, pp. 237-265

Persistent link: https://www.econbiz.de/10014309484

The relationship between an independent audit, restatements, and financial reporting quality : evidence from small private commercial banks

Chan, David Y.; Kogan, Alexander - In: Review of business : interdisciplinary journal on risk … 37 (2016/2017) 2, pp. 84-99

Persistent link: https://www.econbiz.de/10011741346

Data analytics : introduction to using analytics in auditing

Chan, David Y.; Kogan, Alexander - In: Journal of emerging technologies in Accounting 13 (2016) 1, pp. 121-140

Persistent link: https://www.econbiz.de/10011846587

Remote Audit : A Research Framework

Teeter, Ryan - 2010

Audit practitioners have been progressively adopting communications and analytic technology to extend the scope, change the timing, and reduce the costs of audit processes. These efforts have been mainly ad hoc, lacking an integrative theoretical positioning. This paper redefines the concept of...

Persistent link: https://www.econbiz.de/10013138698

Assessing audit effort in response to exogenous shocks : evidence from Korea on the impact of enhanced audit standards and COVID-19

Kim, Jumi; Kim, Meehyun; Yoon, Yangin (Ben); No, Won Gyun; … - In: International journal of auditing : IJA 28 (2024) 4, pp. 695-716

Persistent link: https://www.econbiz.de/10015137994

A model to detect potentially fraudulent/abnormal wires of an insurance company : an unsupervised rule-based approach

Kim, Yongbum; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 9 (2012), pp. 95-110

Persistent link: https://www.econbiz.de/10009770859

Technology in audit engagements : a case study

Vasarhelyi, Miklos A.; Romero, Sílvia - In: Managerial auditing journal 29 (2014) 4, pp. 350-365

Persistent link: https://www.econbiz.de/10010367328

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