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Continuous Auditing: Building Automated Auditing Capability
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(1968)Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models (1982)SERVQUAL: A multiple-Item Scale for measuring consumer perceptions of service quality (1988)Information Technology Outsourcing and Non-It Operating Costs: An Empirical Investigation1 (2013)The rise of project network organizations: Building core teams and flexible partner pools for interorganizational projects (2017)Digital transformation: A systematic literature review (2021)The Visible Hand: The Managerial Revolution in American Business (1978)The Visible Hand: The Managerial Revolution in American Business (1978)Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens (2006)Technology-enhanced auditing: Improving veracity and timeliness in social and environmental audits of supply chains (2020)Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective (2022)Continuous Auditing of Artificial Intelligence: a Conceptualization and Assessment of Tools and Frameworks (2022)Availability: A heuristic for judging frequency and probability (1973)Judgment under Uncertainty: Heuristics and Biases (1974)The System of Professions (1988)Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction (2019)Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners (2019)The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology* (2021)Basic Principles of Curriculum and Instruction (1969)Investigating User Resistance to Information Systems Implementation: A Status Quo Bias Perspective1 (2009)How Big Data Will Change Accounting (2015)Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education (2021)Data intelligence and analytics: A bibliometric analysis of human–Artificial intelligence in public sector decision-making effectiveness (2021)Challenges of education in the accounting profession in the Era 5.0: A systematic review (2023)Innovation diffusion: a stakeholder and social network view (2007)Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level (2013)An Integrative Review and Synthesis of XBRL Research in Academic Journals (2014)An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners (2011)The utilisation of generalized audit software (GAS) by external auditors (2012)The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques* (2022)Examining the adoption of computer-assisted audit tools and techniques (2014)Understanding usage and value of audit analytics for internal auditors: An organizational approach (2018)
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  • 2019Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum250 cited
  • 2003Computer‐assisted audit tools and techniques: analysis and perspectives236 cited
  • 2004Principles of Analytic Monitoring for Continuous Assurance231 cited
  • 2018PCAOB Inspections: Public Accounting Firms on “Trial”226 cited
  • 2008Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations202 cited
  • 2007Is the World Flat or Spiky? Information Intensity, Skills, and Global Service Disaggregation193 cited
  • 2001The impact of information technology on the audit process: an assessment of the state of the art and implications for the future175 cited
  • 2002Feasibility and Economics of Continuous Assurance173 cited
  • 2001Continuous auditing: the audit of the future164 cited
  • 2018Evolution of Auditing: From the Traditional Approach to the Future Audit135 cited
  • 2005Employing generalized audit software in the financial services sector133 cited
  • 2005Embedded Audit Modules in Enterprise Resource Planning Systems: Implementation and Functionality114 cited
  • 2011The Impact of XBRL: A Delphi Investigation107 cited

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2014
Design and Evaluation of a Continuous Data Level Auditing System
89 cited
  • 2012The antecedents of the use of continuous auditing in the internal auditing context86 cited
  • 2004Restoring auditor credibility: tertiary monitoring and logging of continuous assurance systems77 cited