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Keywords: continuous audit
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Journal Articles

Consequences of Big Data and Formalization on Accounting and Auditing Standards

John Peter Krahel, William R. Titera
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (2): 409–422.
https://doi.org/10.2308/acch-51065
Published: 01 June 2015
... Stewart for his helpful comments and insight. January 2015 February 2015 2015 Big Data accounting standards auditing standards materiality continuous audit The level, breadth, and quality of externally presented financial information have always represented a compromise...
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Journal Articles

Integrating Information Technology into Accounting Research and Practice

Guido L. Geerts, Lynford E. Graham, Elaine G. Mauldin, William E. McCarthy, Vernon J. Richardson
Journal: Accounting Horizons
Accounting Horizons (2013) 27 (4): 815–840.
https://doi.org/10.2308/acch-50573
Published: 01 December 2013
... for both well-established and emerging practice issues. JEL Classifications: M15; M41. information technology research framework REA enterprise systems internal controls continuous audit XBRL We gratefully acknowledge Jim Hunton's efforts in assembling the team of authors...
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