00584nas a2200145 4500008004100000245009100041210006900132260002800201653001500229653001800244100001700262700001500279700002400294856012000318 2007 eng d00aResearch Streams in Continuous Audit: A Review and Analysis of the Existing Literature0 aResearch Streams in Continuous Audit A Review and Analysis of th aChaicgo, Illinoisc200710aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A. u/biblio/research-streams-continuous-audit-review-and-analysis-existing-literature-401603nas a2200181 4500008004100000245007900041210006900120260006200189300000900251490000600260520101700266653001501283653001801298100001701316700001501333700002401348856004901372 2007 eng d00aA Review and Analysis of the Existing Research Streams in Continuous Audit0 aReview and Analysis of the Existing Research Streams in Continuo aSarasota, Florida / American Accounting Associationc2007 a1-280 v43 aA growing body of literature related to continuous auditing topics has developed. Advances in information technology and web-based applications are making monitoring and control of operations through continuous auditing increasingly important. The objective of this paper is to summarize and provide a framework for classifying the contributions of the diverse literature addressing the topic of continuous audit. This paper was intended to provide researchers and practitioners with a background in continuous audit topics. Our broad view the literature is also designed to discover areas holding the potential for future research. Research streams are divided into five major categories: demand factors, theory and guidance, enabling technologies, applications, and impacts. Over eighty papers have been identified that relate to these areas. Many more articles exist especially in the area of enabling technologies. However, the focus of our paper is the literature most closely related to continuous audit.10aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A. uhttp://aaahq.org/aiet/publications/jeta.html00580nas a2200145 4500008004100000245009100041210006900132260002500201653001500226653001800241100001700259700001500276700002300291856012000314 2006 eng d00aResearch Streams in Continuous Audit: A Review and Analysis of the Existing Literature0 aResearch Streams in Continuous Audit A Review and Analysis of th aWashington, DCc200610aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A u/biblio/research-streams-continuous-audit-review-and-analysis-existing-literature-600576nas a2200145 4500008004100000245009100041210006900132260002100201653001500222653001800237100001700255700001500272700002300287856012000310 2006 eng d00aResearch Streams in Continuous Audit: A Review and Analysis of the Existing Literature0 aResearch Streams in Continuous Audit A Review and Analysis of th aNewark, NJc200610aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A u/biblio/research-streams-continuous-audit-review-and-analysis-existing-literature-500427nas a2200133 4500008004100000245004100041210004100082260002500123653001500148653001800163100001700181700001500198856008000213 2005 eng d00aResearch Streams in Continuous Audit0 aResearch Streams in Continuous Audit aWashington, DCc200510aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff u/biblio/research-streams-continuous-audit-100576nas a2200145 4500008004100000245009100041210006900132260002100201653001500222653001800237100001700255700001500272700002300287856012000310 2005 eng d00aResearch Streams in Continuous Audit: A Review and Analysis of the Existing Literature0 aResearch Streams in Continuous Audit A Review and Analysis of th aNewark, NJc200510aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A u/biblio/research-streams-continuous-audit-review-and-analysis-existing-literature-700449nas a2200109 4500008004100000245007600041210006900117260001700186653001500203100001500218856010600233 2004 eng d00aThe Downside Risk Implications of Investments in Information Technology0 aDownside Risk Implications of Investments in Information Technol aHawaiic200410aAccounting1 aWong, Jeff u/biblio/downside-risk-implications-investments-information-technology