About the Editors
ISBN: 978-1-78743-414-1, eISBN: 978-1-78743-413-4
Publication date: 8 March 2018
Citation
(2018), "About the Editors", Chan, D.Y., Chiu, V. and Vasarhelyi, M.A. (Ed.) Continuous Auditing (Rutgers Studies in Accounting Analytics), Emerald Publishing Limited, Leeds, pp. 339-340. https://doi.org/10.1108/978-1-78743-413-420181018
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
David Y. Chan is an Associate Professor at St. John’s University. Dr. Chan earned a Ph.D. in Management with a concentration in Accounting Information Systems from Rutgers, The State University of New Jersey. He also holds a Master of Science in Accounting and Bachelor of Science in Finance from St. John’s University. Dr. Chan is a licensed Certified Public Accountant in the State of New York, Certified Internal Auditor, Certified Information Systems Auditor, and Certified Fraud Examiner. His teaching interest includes financial auditing, internal auditing, fraud examination, and information technology auditing. Dr. Chan’s research interest includes auditing, auditing technology, and the application of technology in accounting and auditing.
Victoria Chiu received her Ph.D. in Accounting from Rutgers, The State University of New Jersey. She is an Assistant Professor at the State University of New York at Oswego. Dr. Chiu’s teaching interests include financial accounting, managerial accounting, and cost accounting. Prior to joining SUNY Oswego, Dr. Chiu was an Assistant Professor at SUNY New Paltz and the Dean’s Distinguished Graduate Instructor at Rutgers University. Her research interests include accounting bibliometrics, continuous audit, emerging technologies in accounting, textual and classification analysis, product costing analysis, and accounting pedagogy. Dr. Chiu’s research has been published in a number of academic journals such as International Journal of Accounting Information Systems, Journal of Accounting Literature, Eurasian Journal of Business and Economics, Journal of Emerging Technologies in Accounting, to name a few. Dr. Chiu is an active member of the American Accounting Association and Strategic and Emerging Technologies Section.
Miklos A. Vasarhelyi (Ph.D in MIS (UCLA), MBA (MIT), and BS in Economics and Electrical Engineering (the State University of Guanabara and Catholic University of Rio de Janeiro, respectively)). Professor Vasarhelyi is currently the KPMG Distinguished Professor of Accounting Information Systems and Director of the Rutgers Accounting Research Center (RARC) & Continuous Auditing and Reporting Laboratory (CARLAB) at Rutgers University. He has published more than 200 journal articles, 20 books, and directed over 40 PhD theses. He is the editor of the Journal of Emerging Technologies in Accounting. Professor Vasarhelyi has taught executive programs on electronic commerce to many large international organizations including GE, J&J, Eli Lilly, Baxter, ADL, Volvo, Siemens, Chase Bank, and AT&T. Professor Vasarhelyi is credited with the original continuous audit application and as the leading researcher in this field. The CAR Lab’s projects include among others Siemens, KPMG, P&G, AICPA, CA Technologies, and Itau-Unibanco. Professor Vasarhelyi was awarded the Outstanding Educator of the year by the American Accounting Association in 2014 and the Wasserman award by the Information Systems Audit and Control Association (ISACA) in 2013.
- Prelims
- Introduction
- Continuous Auditing—A New View
- The Development and Intellectual Structure of Continuous Auditing Research
- The Continuous Audit of Online Systems
- Continuous Auditing of Database Applications: An Embedded Audit Module Approach
- Continuous Online Auditing: A Program of Research
- Feasibility and Economics of Continuous Assurance
- Continuous Auditing: Building Automated Auditing Capability
- Principles of Analytic Monitoring for Continuous Assurance
- Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens
- Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations
- Innovation and Practice of Continuous Auditing
- Evolution of Auditing: From the Traditional Approach to the Future Audit
- An Audit Ecosystem to Support Blockchain-based Accounting and Assurance
- New Perspective: Data Analytics as a Precursor to Audit Automation
- Conclusion
- Appendix: Continuous Auditing Research Directory: 1983–2011
- About the Editors
- Index