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The development and intellectual structure of continuous auditing research

aState University of New York at New Paltz, United States
bRutgers University, United States

Journal of Accounting Literature

ISSN: 0737-4607

Article publication date: 12 August 2014

Issue publication date: 31 December 2014

114

Abstract

The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be performed automatically, continuously and in nearly real time. This paper presents a comprehensive review of continuous auditing research by providing an overview of the emergence and growth of the continuous auditing literature and classifying the extant continuous auditing research on the basis of four research characteristics indicated by a newly developed research taxonomy.

Keywords

Citation

Chiu, V., Liu, Q. and Vasarhelyi, M.A. (2014), "The development and intellectual structure of continuous auditing research", Journal of Accounting Literature, Vol. 33 No. 1-2, pp. 37-57. https://doi.org/10.1016/j.acclit.2014.08.001

Publisher

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Emerald Publishing Limited

Copyright © 2014, Emerald Publishing Limited

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