..., this same architecture poses challenges to auditors working to provide assurance on a technology owned, operated, and maintained across several firms’ borders. Indeed, participating in a blockchain consortium transitions a firm from relying solely on its own IT infrastructure and processes, to being...

... a literature review covering 56 articles published in 11 AIS-oriented journals. We find four distinct, yet related, categories of research inquiry: cybersecurity risks and threats, cybersecurity controls, cybersecurity-related assurance, and cybersecurity breaches. In highlighting the key insights uncovered...

...Arion Cheong; Huijue Kelly Duan; Qing Huang; Miklos A. Vasarhelyi; Chanyuan Abigail Zhang ABSTRACT Financial reporting and assurance in their current form are losing relevance to investors in firm valuations. New sources of data, especially exogenous or external data that are generated outside...

...Huijue Kelly Duan; Hanxin Hu ABSTRACT This proposal applies measurement science (accounting), assurance science (auditing), and machine learning predictive analytics to epidemic research. It utilizes accounting frameworks, such as Continuous Monitoring, to establish a system that can assess...

...Sean Stein Smith; John “Jack” Castonguay ABSTRACT Blockchain technology has been a disruptive force in currency, supply chain, and information sharing practices across a variety of industries. Its usage has only recently expanded into assurance and financial reporting. This paper explores...

.... In the accounting and assurance profession, machine learning is gradually being applied to various tasks like reviewing source documents, analyzing business transactions or activities, and assessing risks. In academic research, machine learning has been used to make predictions of fraud, bankruptcy, material...

...J. Efrim Boritz; Won Gyun No ABSTRACT The increasing global adoption of XBRL and its potential to replace traditional formats for business reporting create a need for quality assurance for XBRL-tagged data. Although prior studies have addressed assurance issues on XBRL-related documents (i.e...