...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...

...Durmuş Acar; Graham Gal; Mahmut Sami Öztürk; Hayrettin Usul ABSTRACT The aim of this study is to examine continuous monitoring through flowcharts at a company that trades on the Istanbul Stock Exchange. The company uses an ERP system for all its operations, continuous monitoring, and continuous...

...' intention to champion the adoption of continuous monitoring. Individual inclination to innovate is not significant in the presence of the other two factors. We also find that system complexity lowers perceptions of the technology's benefits, thus inhibiting intention to champion. We thank attendees...

... with implementing continuous monitoring systems for brand and reputation in financial organizations, with a particular focus on the “information behavior” ( Feldman and March 1981 ) of such systems. In particular, the computer science in continuous monitoring systems seems to be ahead of actual use of such systems...

...Sherwood Lane Lambert; Jon Holladay; Dawna M. Drum ABSTRACT This education case teaches students Continuous Auditing/Continuous Monitoring (CA/CM) using Open Database Connectivity (ODBC) connections from students' Microsoft Access (Access) to tables in Microsoft SQL Server (SQL Server). First...

..., or illustrations of effective or ineffective management. American Accounting Association 2014 continuous monitoring continuous auditing internal controls technology adoption In an effort to mitigate and detect internal control weaknesses, errors, and potential fraud, Premier Plasma Center...

...Daniel E. O'Leary ABSTRACT This case analyzes the implementation of a virtual close and continuous monitoring capability at Cisco. Cisco was among the first firms to implement such a system capability. This case traces the development of that virtual close capability and monitoring system through...

... tool in an online IT environment. Its rationale is to provide more timely assurance by continuously monitoring a company's entire transactional data. This suggestion did not draw much attention from either academia or practice for a decade due to skepticism about its feasibility and effectiveness...