TY - HEAR T1 - Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature Y1 - 2007 A1 - Brown,Carol A1 - Wong,Jeff A1 - Baldwin,Amelia A. KW - Accounting KW - Dean's Office JA - American Accounting Association Annual Meeting CY - Chaicgo, Illinois U2 - c U4 - 7331573761 ID - 7331573761 ER - TY - JOUR T1 - A Review and Analysis of the Existing Research Streams in Continuous Audit JF - Journal of Emerging Technologies in Accounting Y1 - 2007 A1 - Brown,Carol A1 - Wong,Jeff A1 - Baldwin,Amelia A. KW - Accounting KW - Dean's Office AB - A 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. CY - Sarasota, Florida / American Accounting Association VL - 4 UR - http://aaahq.org/aiet/publications/jeta.html U2 - a U4 - 2721738753 ID - 2721738753 ER - TY - HEAR T1 - Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature Y1 - 2006 A1 - Brown,Carol A1 - Wong,Jeff A1 - Baldwin,Amelia A KW - Accounting KW - Dean's Office JA - Fifteenth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax CY - Washington, DC U2 - c U4 - 2738640897 ID - 2738640897 ER - TY - HEAR T1 - Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature Y1 - 2006 A1 - Brown,Carol A1 - Wong,Jeff A1 - Baldwin,Amelia A KW - Accounting KW - Dean's Office JA - Twelfth World Continuous Auditing and Reporting Symposium CY - Newark, NJ U2 - c U4 - 2445031425 ID - 2445031425 ER - TY - HEAR T1 - Research Streams in Continuous Audit Y1 - 2005 A1 - Brown,Carol A1 - Wong,Jeff KW - Accounting KW - Dean's Office JA - Fourteenth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax CY - Washington, DC U2 - c U4 - 2738673665 ID - 2738673665 ER - TY - HEAR T1 - Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature Y1 - 2005 A1 - Brown,Carol A1 - Wong,Jeff A1 - Baldwin,Amelia A KW - Accounting KW - Dean's Office JA - The 10th World Continuous Auditing Symposium CY - Newark, NJ U2 - c U4 - 2444929025 ID - 2444929025 ER - TY - HEAR T1 - The Downside Risk Implications of Investments in Information Technology Y1 - 2004 A1 - Wong,Jeff KW - Accounting JA - Annual Hawaii International Conference on Business CY - Hawaii U2 - c U4 - 2464634881 ID - 2464634881 ER -