Concepedia

Continuous Auditing

Continuous Auditing is an auditing methodology within accounting information systems that uses automated, technology-enabled procedures to perform frequent or real-time tests of transactions, controls, and risks, thereby providing ongoing assurance rather than periodic, point-in-time evaluations.

186

Publications

8.5K

Citations

407

Authors

220

Institutions

Publications per year

2017–2026

58

Variants

Continuous Audit

Parents

Children

Publications

186

Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda

Jana Schmitz, Giulia Leoni · Australian Accounting Review · 2019 · 441 citations

, , +16

Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens

Michael Alles, Gerard P. Brennan, Alexander Kogan et al. · International Journal of Accounting Information Systems · 2006 · 295 citations

, , +17

Continuous Auditing: Building Automated Auditing Capability

Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam et al. · Auditing A Journal of Practice & Theory · 2002 · 262 citations

, , +17

Principles of Analytic Monitoring for Continuous Assurance

Miklos A. Vasarhelyi, Michael Alles, Alexander Kogan · Journal of Emerging Technologies in Accounting · 2004 · 226 citations

, , +17

Innovation and practice of continuous auditing

David Chan, Miklos A. Vasarhelyi · International Journal of Accounting Information Systems · 2011 · 205 citations

, , +10

1–5 of 186

Authors

407

  1. MA
    Miklos A. Vasarhelyi

    Rutgers, The State University of New Jersey, United States

    23 publications · 2K citations

    19

    h-index

  2. MA
    Michael Alles

    Rutgers, The State University of New Jersey, United States

    11 publications · 1.3K citations

    11

    h-index

  3. AK
    Alexander Kogan

    Rutgers, The State University of New Jersey, United States

    10 publications · 1.3K citations

    10

    h-index

  4. PB
    Peter Best

    Griffith University, Australia

    5 publications · 116 citations

    5

    h-index

  5. JE
    James E. Hunton

    Bentley University, United States

    5 publications · 186 citations

    5

    h-index

1–5 of 407

Institutions

220

  1. Rutgers, The State University of New Jersey

    New Brunswick, United States

    21 h-index

    53 publications

    6K citations

  2. Rutgers Sexual and Reproductive Health and Rights

    Utrecht, Netherlands

    7 h-index

    11 publications

    1.2K citations

  3. Bentley University

    Waltham, United States

    5 h-index

    5 publications

    192 citations

  4. University of Central Florida

    Orlando, United States

    4 h-index

    5 publications

    363 citations

  5. University of South Florida

    Tampa, United States

    4 h-index

    4 publications

    181 citations

  6. University of Aveiro

    Aveiro, Portugal

    4 h-index

    6 publications

    120 citations

  7. University of Minho

    Braga, Portugal

    3 h-index

    5 publications

    92 citations

  8. Georgia State University

    Atlanta, United States

    3 h-index

    4 publications

    142 citations

1–8 of 220

Venues

  1. Journal of Information Systems

    15 publications · 1K citations

    15

    h-index

  2. 12

    h-index

  3. Journal of Emerging Technologies in Accounting

    14 publications · 620 citations

    12

    h-index

  4. Managerial Auditing Journal

    MAJ · 9 publications · 447 citations

    10

    h-index

  5. International Journal of Auditing

    IJA · 6 publications · 271 citations

    6

    h-index

1–5