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Design and Evaluation of a Continuous Data Level Auditing System

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References

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2008Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations

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202 cited

2002Feasibility and Economics of Continuous Assurance173 cited

Cited by

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2014AIS as a Facilitator of Accounting Change: Technology, Practice, and Education39 cited
2017Continuous Auditing's Effectiveness as a Fraud Deterrent38 cited
2019Data visualization and cognitive biases in audits36 cited
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2020Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL27 cited
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2023Empirical research frameworks in a changing world: The case of audit data analytics26 cited
2018Continuous Auditing—A New View25 cited
2013Formalization of Standards, Automation, Robots, and IT Governance24 cited
2019A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement24 cited
2017An REA Ontology-Based Model for Mapping Big Data to Accounting Information Systems Elements23 cited
2020New Paradigm in Auditing: Continuous Auditing23 cited