Continuous Auditing : Theory and Application, Hardback Book

Continuous Auditing : Theory and Application Hardback

Edited by David Y. (St. John's University, USA) Chan, Victoria (State University of New York at Oswego, USA) Chiu, Miklos A. (Rutgers Business School, USA) Vasarhelyi

Part of the Rutgers Studies in Accounting Analytics series

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Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book’s purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

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