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The development and intellectual structure of continuous auditing research

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  • Chiu, Victoria
  • Liu, Qi
  • Vasarhelyi, Miklos A.

Abstract

The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be performed automatically, continuously and in nearly real time. This paper presents a comprehensive review of continuous auditing research by providing an overview of the emergence and growth of the continuous auditing literature and classifying the extant continuous auditing research on the basis of four research characteristics indicated by a newly developed research taxonomy.

Suggested Citation

  • Chiu, Victoria & Liu, Qi & Vasarhelyi, Miklos A., 2014. "The development and intellectual structure of continuous auditing research," Journal of Accounting Literature, Elsevier, vol. 33(1), pages 37-57.
    • Handle: RePEc:eee:joacli:v:33:y:2014:i:1:p:37-57
    DOI: 10.1016/j.acclit.2014.08.001
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    References listed on IDEAS

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    1. Lawrence D. Brown & John C. Gardner & Miklos A. Vasarhelyi, 1989. "Attributes of articles impacting contemporary accounting literature," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 793-815, March.
    2. Brown, L. D. & Gardner, J. C. & Vasarhelyi, M. A., 1987. "An analysis of the research contributions of accounting, organizations and society, 1976-1984," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 193-204, March.
    3. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
    4. Miklos A. Vasarhelyi & J.P. Krahel, 2011. "Digital standard setting: the inevitable paradigm," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 2(3), pages 242-254.
    5. Alles, Michael G. & Kogan, Alexander & Vasarhelyi, Miklos A., 2008. "Exploiting comparative advantage: A paradigm for value added research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 9(4), pages 202-215.
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    Citations

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    Cited by:

    1. Ahmad Faisal Hayek & Nora Azima Noordin & Khaled Hussainey, 2022. "Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 475-500, December.
    2. Kanyarat (Lek) Sanoran & Jomsurang Ruangprapun, 2023. "Initial Implementation of Data Analytics and Audit Process Management," Sustainability, MDPI, vol. 15(3), pages 1-14, January.
    3. Andrea Cardoni & Evgeniia Kiseleva & Francesco De Luca, 2020. "Continuous auditing and data mining for strategic risk control and anticorruption: Creating “fair” value in the digital age," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3072-3085, December.
    4. Slapničar, Sergeja & Vuko, Tina & Čular, Marko & Drašček, Matej, 2022. "Effectiveness of cybersecurity audit," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
    5. Chiu, Victoria & Liu, Qi & Muehlmann, Brigitte & Baldwin, Amelia Annette, 2019. "A bibliometric analysis of accounting information systems journals and their emerging technologies contributions," International Journal of Accounting Information Systems, Elsevier, vol. 32(C), pages 24-43.
    6. Kocken, Jonne & Hulstijn, Joris, 2017. "Providing Continuous Assurance," Other publications TiSEM 85f20382-c77f-41d4-8aed-5, Tilburg University, School of Economics and Management.
    7. Pall Rikhardsson & Kishore Singh & Peter Best, 2019. "Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 614-639, December.
    8. Sophie Cockcroft & Mark Russell, 2018. "Big Data Opportunities for Accounting and Finance Practice and Research," Australian Accounting Review, CPA Australia, vol. 28(3), pages 323-333, September.

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