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