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Miklos A. Vasarhelyi
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Journal Articles

Extracting Financial Data from Unstructured Sources: Leveraging Large Language Models

Huaxia Li, Haoyun Gao (Harry), Chengzhang Wu, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2025) 39 (1): 135–156.
https://doi.org/10.2308/ISYS-2023-047
Published: 05 February 2025
View article titled, Extracting Financial Data from Unstructured Sources: Leveraging Large Language Models
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Journal Articles

Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing

Huijue Kelly Duan, Miklos A. Vasarhelyi, Mauricio Codesso
Journal: Journal of Information Systems
Journal of Information Systems (2025) 39 (1): 55–75.
https://doi.org/10.2308/ISYS-2022-028
Published: 05 February 2025
View article titled, Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing
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Journal Articles

External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information

Kyunghee Yoon, Alexander Kogan, Miklos A. Vasarhelyi, Tim Pearce
Journal: Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 143–162.
https://doi.org/10.2308/ISYS-2023-066
Published: 01 July 2024
View article titled, External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information
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Journal Articles

Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis

Danyang Wei, Soohyun Cho, Miklos A. Vasarhelyi, Liam Te-Wierik
Journal: Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 123–142.
https://doi.org/10.2308/ISYS-2022-026
Published: 01 July 2024
View article titled, Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis
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Journal Articles

Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.

Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi, Min Zhang
Journal: Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 51–78.
https://doi.org/10.2308/ISYS-2023-027
Published: 01 July 2024
View article titled, Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.
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Includes: Supplementary data
Journal Articles

Attended Process Automation in Audit: A Framework and A Demonstration

Chanyuan (Abigail) Zhang, Chanta Thomas, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2022) 36 (2): 101–124.
https://doi.org/10.2308/ISYS-2020-073
Published: 01 June 2022
View article titled, Attended Process Automation in Audit: A Framework and A Demonstration
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Journal Articles

Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data

Zamil S. Alzamil, Deniz Appelbaum, William Glasgall, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2021) 35 (3): 199–221.
https://doi.org/10.2308/ISYS-2020-025
Published: 01 September 2021
View article titled, Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data
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Journal Articles

Cloud Computing Start-ups and Emerging Technologies: From Private Investors' Perspectives

Yu Cong, Hui Du, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2021) 35 (1): 47–64.
https://doi.org/10.2308/ISYS-17-040
Published: 01 March 2021
View article titled, Cloud Computing Start-ups and Emerging Technologies: From Private Investors' Perspectives
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Journal Articles

Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity

Feiqi Huang, Won Gyun No, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2019) 33 (3): 61–74.
https://doi.org/10.2308/isys-52162
Published: 01 September 2019
View article titled, Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity
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Journal Articles

Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset

Yu Cong, Hui Du, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2018) 32 (3): 23–29.
https://doi.org/10.2308/isys-51885
Published: 01 September 2018
View article titled, Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset
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Journal Articles

Toward Blockchain-Based Accounting and Assurance

Jun Dai, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2017) 31 (3): 5–21.
https://doi.org/10.2308/isys-51804
Published: 01 September 2017
View article titled, Toward Blockchain-Based Accounting and Assurance
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Journal Articles

AIS as a Facilitator of Accounting Change: Technology, Practice, and Education

J. P. Krahel, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2014) 28 (2): 1–15.
https://doi.org/10.2308/isys-10412
Published: 01 December 2014
View article titled, AIS as a Facilitator of Accounting Change: Technology, Practice, and Education
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Journal Articles

Big Questions in AIS Research: Measurement, Information Processing, Data Analysis, and Reporting

Qi Liu, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2014) 28 (1): 1–17.
https://doi.org/10.2308/isys-10395
Published: 01 June 2014
View article titled, Big Questions in AIS Research: Measurement, Information Processing, Data Analysis, and Reporting
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Journal Articles

AIS in an Age of Big Data

Kevin C. Moffitt, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2013) 27 (2): 1–19.
https://doi.org/10.2308/isys-10372
Published: 01 December 2013
View article titled, AIS in an Age of Big Data
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Journal Articles

XBRL Mandate: Thousands of Filing Errors and So What?

Hui Du, Miklos A. Vasarhelyi, Xiaochuan Zheng
Journal: Journal of Information Systems
Journal of Information Systems (2013) 27 (1): 61–78.
https://doi.org/10.2308/isys-50399
Published: 01 June 2013
View article titled, XBRL Mandate: Thousands of Filing Errors and So What?
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Journal Articles

Formalization of Standards, Automation, Robots, and IT Governance

Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2013) 27 (1): 1–11.
https://doi.org/10.2308/isys-10347
Published: 01 June 2013
View article titled, Formalization of Standards, Automation, Robots, and IT Governance
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Journal Articles

Financial Accounting Standards Should Not Matter: It's Just a Layer

Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2012) 26 (2): 1–11.
https://doi.org/10.2308/isys-10316
Published: 01 November 2012
View article titled, Financial Accounting Standards Should Not Matter: It's Just a Layer
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Journal Articles

AIS in a More Rapidly Evolving Era

Miklos A. Vasarhelyi, Editor
Journal: Journal of Information Systems
Journal of Information Systems (2012) 26 (1): 1–5.
https://doi.org/10.2308/isys-10280
Published: 01 March 2012
View article titled, AIS in a More Rapidly Evolving Era
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Journal Articles

Consequences of XBRL Standardization on Financial Statement Data

Miklos A. Vasarhelyi, David Y. Chan, J. P. Krahel
Journal: Journal of Information Systems
Journal of Information Systems (2012) 26 (1): 155–167.
https://doi.org/10.2308/isys-10258
Published: 01 March 2012
View article titled, Consequences of XBRL Standardization on Financial Statement Data
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Journal Articles

Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations

Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi
Journal: Journal of Information Systems
Journal of Information Systems (2008) 22 (2): 195–214.
https://doi.org/10.2308/jis.2008.22.2.195
Published: 01 September 2008
View article titled, Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations
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