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Book part
Publication date: 8 March 2018

Introduction

Victoria Chiu, David Y. Chan and Miklos A. Vasarhelyi

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181001
ISBN: 978-1-78743-413-4

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Publication date: 8 March 2018

Conclusion

David Y. Chan, Victoria Chiu and Miklos A. Vasarhelyi

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181017
ISBN: 978-1-78743-413-4

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Publication date: 8 March 2018

The Development and Intellectual Structure of Continuous Auditing Research1*

Victoria Chiu, Qi Liu and Miklos A. Vasarhelyi

The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years…

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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.

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181003
ISBN: 978-1-78743-413-4

Keywords

  • Continuous auditing
  • continuous controls monitoring
  • continuous assurance taxonomy

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Book part
Publication date: 8 March 2018

About the Editors

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181018
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

Prelims

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181021
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

New Perspective: Data Analytics as a Precursor to Audit Automation

David Y. Chan, Victoria Chiu and Miklos A. Vasarhelyi

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181016
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

Continuous Auditing—A New View1

Nancy Bumgarner and Miklos A. Vasarhelyi

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181002
ISBN: 978-1-78743-413-4

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Article
Publication date: 1 January 1992

Social Support and Teacher Burnout

James C. Sarros and Anne M. Sarros

This study of 491 government secondary school teachers in Victoria,Australia, explores the relationship between sources and types of socialsupport and teacher burnout…

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This study of 491 government secondary school teachers in Victoria, Australia, explores the relationship between sources and types of social support and teacher burnout. Examines both a conceptual model of social support and a social support instrument based on House′s typology developed for the purpose of the study. The major finding that principal support is a significant predictor of burnout is consistent with established research. However, the result that certain types of social support contribute to burnout presents a unique dimension on the social support‐burnout relationship. Also examines the support provided to others by teachers themselves and its impact on burnout. Explains the implications of the findings for theory and practice.

Details

Journal of Educational Administration, vol. 30 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/09578239210008826
ISSN: 0957-8234

Keywords

  • Australia
  • Burnout
  • Education
  • Policy
  • Teachers

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Book part
Publication date: 8 March 2018

Appendix: Continuous Auditing Research Directory: 1983–20113

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Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181020
ISBN: 978-1-78743-413-4

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Book part
Publication date: 8 March 2018

Continuous Online Auditing: A Program of Research1

Alexander Kogan, Ephraim F. Sudit and Miklos A. Vasarhelyi

The progressive computerization of business processes and widespread availability of computer networking make it possible to dramatically increase the frequency of…

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The progressive computerization of business processes and widespread availability of computer networking make it possible to dramatically increase the frequency of periodic audits by redesigning the auditing architecture around Continuous Online Auditing (COA). Continuous auditing is viewed here as a type of auditing that produces audit results simultaneously with, or a short period of time after, the occurrence of relevant events. It is arguable that continuous auditing can be implemented only as an online system, i.e., a system that is permanently connected through computer networking to both auditees and auditors. This article proposes a research agenda for the emerging field of COA. First, the history, institutional background, feasibility of and some experiences in COA are briefly reviewed. Thereafter, a number of research issues relating to the architecture of COA, factors affecting the use of COA, and the major consequences of COA are presented. Finally, a selected number of research issues are highlighted as priorities for future research in COA.

Details

Continuous Auditing
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-413-420181006
ISBN: 978-1-78743-413-4

Keywords

  • Continuous online auditing
  • Online monitoring
  • Real-time auditing
  • Program of research
  • Accounting information systems

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