The Development and Intellectual Structure of Continuous Auditing Research1*

Victoria Chiua; Qi Liu; Miklos A. Vasarhelyi

doi:10.1108/978-1-78743-413-420181003

The Development and Intellectual Structure of Continuous Auditing Research¹*

Victoria Chiua, Qi Liu, Miklos A. Vasarhelyi

Research output: Chapter in Book/Report/Conference proceeding › Chapter

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.

Original language	American English
Title of host publication	Continuous Auditing
Subtitle of host publication	Theory and Application
Publisher	Emerald Group Publishing Ltd.
Pages	53-85
Number of pages	33
ISBN (Electronic)	9781787434134
ISBN (Print)	9781787434141
DOIs	https://doi.org/10.1108/978-1-78743-413-420181003
State	Published - Jan 1 2018
Externally published	Yes

ASJC Scopus subject areas

General Economics, Econometrics and Finance
General Business, Management and Accounting

Keywords

Continuous auditing
continuous assurance taxonomy
continuous controls monitoring

Access to Document

10.1108/978-1-78743-413-420181003

Cite this

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title = "The Development and Intellectual Structure of Continuous Auditing Research1*",

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.",

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author = "Victoria Chiua and Qi Liu and Vasarhelyi, {Miklos A.}",

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AB - 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.

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KW - continuous controls monitoring

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