All Stories

  1. Using process mining as an assurance tool in the three-lines-model

    Article • International Journal of Accounting Information Systems, December 2025, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  2. Addressing the Last Mile Problem in Open Government Data: Using AIS Technologies to Enhance Governmental Financial Reporting

    Article • Journal of Emerging Technologies in Accounting, July 2025, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  3. Validating Process Mining: A Framework Integrating Auditor's Risk Assessment

    Article • Accounting Horizons, July 2025, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  4. Detecting Suspicious Transactions Using Deep Learning-Based Process Mining

    Article • Journal of Information Systems, June 2025, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  5. Using Machine Learning Algorithms to Improve Fiscal Distress Prediction Models: The Case of U.S. Local Governments

    Article • Journal of Information Systems, May 2025, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  6. Business Education 4.0: A Pedagogical Emphasis on Innovation, Flexibility, and Scalability

    Article • Journal of Emerging Technologies in Accounting, May 2025, American Accounting Association

    Hussein Issa, Miklos Vasarhelyi Vasarhelyi

  7. Visual Analytics and Visual Audit

    Article • Journal of Emerging Technologies in Accounting, March 2025, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  8. Extracting Financial Data from Unstructured Sources: Leveraging Large Language Models

    Article • Journal of Information Systems, February 2025, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  9. Integrating Process Mining and Machine Learning for Advanced Internal Control Evaluation in Auditing

    Article • Journal of Information Systems, February 2025, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  10. Application of Outlier Detection Methods in Audit Analytics

    Article • Accounting Horizons, December 2024, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  11. The application of continuous audit and monitoring methodology: A government medication procurement case

    Article • International Journal of Accounting Information Systems, December 2024, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  12. Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples

    Article • Journal of Emerging Technologies in Accounting, October 2024, American Accounting Association

    Huaxia Li, Miklos Vasarhelyi Vasarhelyi

  13. It’s Not Intelligence; It’s Functionality!

    Article • Journal of Emerging Technologies in Accounting, October 2024, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  14. External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information

    Article • Journal of Information Systems, June 2024, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  15. Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.

    Article • Journal of Information Systems, June 2024, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  16. Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis

    Article • Journal of Information Systems, June 2024, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  17. Rethinking the Standard-Setting Process: The Role of Intangibles

    Article • Journal of Emerging Technologies in Accounting, March 2024, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  18. Large Language Models: An Emerging Technology in Accounting

    Article • Journal of Emerging Technologies in Accounting, October 2023, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  19. Using Consumer Tweets to Improve Revenue Risk Assessments in Consumer-Oriented Industries

    Article • Current Issues in Auditing, September 2023, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi, Dr Tawei (David) Wang

  20. Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions

    Article • International Journal of Accounting Information Systems, September 2023, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  21. Management Accounting 4.0: The Future of Management Accounting

    Article • Journal of Emerging Technologies in Accounting, May 2023, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  22. On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures

    Article • Auditing A Journal of Practice & Theory, May 2023, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi, Dr Tawei (David) Wang

  23. Teaching Predictive Audit Data Analytic Techniques: Time-Series Forecasting with Transactional and Exogenous Data

    Article • Journal of Emerging Technologies in Accounting, May 2023, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  24. Audit data analytics, machine learning, and full population testing

    Article • The Journal of Finance and Data Science, November 2022, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  25. How to Teach a 14-Week Robotic Process Automation (RPA) Course for Accounting Students

    Article • Issues in Accounting Education, March 2022, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  26. Attended Process Automation in Audit: A Framework and A Demonstration

    Article • Journal of Information Systems, November 2021, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  27. The Relationship between Pandemic Circumstances, Social Factors and Government Policies

    Article • Administração Pública e Gestão Social, October 2021, Administracao Publica e Gestao Social

    Miklos Vasarhelyi Vasarhelyi

  28. Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data

    Article • Journal of Information Systems, July 2021, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  29. Basics of SQL for Audit Data Retrieval and Analysis

    Article • Journal of Emerging Technologies in Accounting, June 2021, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  30. Dynamic View of Pandemic Circumstances with Government Interventions and Socioeconomic Factors

    Article • Journal of Emerging Technologies in Accounting, June 2021, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  31. A Framework for Auditor Data Literacy: A Normative Position

    Article • Accounting Horizons, October 2020, American Accounting Association

    D. Scott Showalter, Dr Ting Sun, Miklos Vasarhelyi Vasarhelyi

  32. Machine learning improves accounting estimates: evidence from insurance payments

    Article • Review of Accounting Studies, July 2020, Springer Science + Business Media

    Miklos Vasarhelyi Vasarhelyi

  33. Cloud Computing Start-ups and Emerging Technologies: From Private Investors' Perspectives

    Article • Journal of Information Systems, June 2020, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  34. Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL

    Article • International Journal of Accounting Information Systems, June 2020, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  35. The Ethical Implications of Using Artificial Intelligence in Auditing

    Article • Journal of Business Ethics, January 2020, Springer Science + Business Media

    Miklos Vasarhelyi Vasarhelyi

  36. Applying robotic process automation (RPA) in auditing: A framework

    Article • International Journal of Accounting Information Systems, December 2019, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  37. The Forthcoming Data Ecosystem for Business Measurement and Assurance

    Article • Journal of Emerging Technologies in Accounting, September 2019, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  38. A new model for effective and efficient open government data

    Article • International Journal of Disclosure and Governance, August 2019, Springer Science + Business Media

    Miklos Vasarhelyi Vasarhelyi

  39. Audit Data Analytics Research—An Application of Design Science Methodology

    Article • Accounting Horizons, June 2019, American Accounting Association

    Alexander Kogan, Miklos Vasarhelyi Vasarhelyi

  40. Measuring with Exogenous Data (MED), and Government Economic Monitoring (GEM)

    Article • Journal of Emerging Technologies in Accounting, March 2019, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  41. Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset

    Article • Journal of Information Systems, September 2018, American Accounting Association

    HUI DU, Miklos Vasarhelyi Vasarhelyi

  42. Technological Disruption in Accounting and Auditing

    Article • Journal of Emerging Technologies in Accounting, September 2018, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  43. Predicting credit card delinquencies: An application of deep neural networks

    Article • Intelligent Systems in Accounting Finance and Management, August 2018, Wiley

    Miklos Vasarhelyi Vasarhelyi

  44. Robotic Process Automation for Auditing

    Article • Journal of Emerging Technologies in Accounting, July 2018, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  45. The impact of non-timely 10-Q filings and audit firm size on audit fees

    Article • Managerial Auditing Journal, June 2018, Emerald

    Miklos Vasarhelyi Vasarhelyi

  46. Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity

    Article • Journal of Information Systems, June 2018, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  47. Understanding usage and value of audit analytics for internal auditors: An organizational approach

    Article • International Journal of Accounting Information Systems, March 2018, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  48. Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics

    Article • Journal of Accounting Literature, January 2018, Emerald

    Miklos Vasarhelyi Vasarhelyi

  49. Auditing with Smart Contracts

    Article • January 2018, The International Journal of Digital Accounting Research

    Miklos Vasarhelyi Vasarhelyi

  50. Developing a Cognitive Assistant for the Audit Plan Brainstorming Session

    Article • January 2018, The International Journal of Digital Accounting Research

    Miklos Vasarhelyi Vasarhelyi

  51. Embracing Textual Data Analytics in Auditing with Deep Learning

    Article • January 2018, The International Journal of Digital Accounting Research

    Miklos Vasarhelyi Vasarhelyi

  52. Big Data and Analytics in the Modern Audit Engagement: Research Needs

    Article • Auditing A Journal of Practice & Theory, November 2017, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  53. Toward Blockchain-Based Accounting and Assurance

    Article • Journal of Information Systems, September 2017, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  54. Toward a New Business Reporting Model

    Article • Journal of Emerging Technologies in Accounting, September 2017, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  55. A hybrid method for taxonomy creation

    Article • July 2017, The International Journal of Digital Accounting Research

    Miklos Vasarhelyi Vasarhelyi

  56. Impact of business analytics and enterprise systems on managerial accounting

    Article • International Journal of Accounting Information Systems, May 2017, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  57. Cybersecurity and Continuous Assurance

    Article • Journal of Emerging Technologies in Accounting, March 2017, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  58. Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation

    Article • Journal of Emerging Technologies in Accounting, December 2016, American Accounting Association

    Hussein Issa, Miklos Vasarhelyi Vasarhelyi

  59. Journal of Emerging Technologies in Accounting

    Article • Journal of Emerging Technologies in Accounting, September 2016, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  60. Imagineering Audit 4.0

    Article • Journal of Emerging Technologies in Accounting, July 2016, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  61. Designing CA/CM to fit not-for-profit organizations

    Article • Managerial Auditing Journal, January 2016, Emerald

    Miklos Vasarhelyi Vasarhelyi

  62. Big Data and Audit Evidence

    Article • Journal of Emerging Technologies in Accounting, December 2015, American Accounting Association

    Helen Brown-Liburd, Miklos Vasarhelyi Vasarhelyi

  63. Big Data in Accounting: An Overview

    Article • Accounting Horizons, June 2015, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  64. Continuous auditing adoption

    Article • Managerial Auditing Journal, February 2015, Emerald

    Dr Ting Sun, Miklos Vasarhelyi Vasarhelyi

  65. Continuous Controls Monitoring: A Case Study

    Article • Journal of Emerging Technologies in Accounting, December 2014, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  66. Does a Live Instructor Matter?

    Article • Journal of Emerging Technologies in Accounting, December 2014, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  67. The Current State and Future of the Audit Profession

    Article • Current Issues in Auditing, November 2014, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  68. The development and intellectual structure of continuous auditing research✩

    Article • Journal of Accounting Literature, August 2014, Emerald

    Miklos Vasarhelyi Vasarhelyi

  69. Automatic classification of accounting literature

    Article • International Journal of Accounting Information Systems, June 2014, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  70. Big Questions in AIS Research: Measurement, Information Processing, Data Analysis, and Reporting

    Article • Journal of Information Systems, June 2014, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  71. Design and Evaluation of a Continuous Data Level Auditing System

    Article • Auditing A Journal of Practice & Theory, June 2014, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  72. A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing

    Article • The Accounting Review, May 2014, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  73. Technology in audit engagements: a case study

    Article • Managerial Auditing Journal, April 2014, Emerald

    Miklos Vasarhelyi Vasarhelyi

  74. AIS in an Age of Big Data

    Article • Journal of Information Systems, December 2013, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  75. The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag

    Article • Journal of Emerging Technologies in Accounting, December 2013, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  76. Collaborative design research: Lessons from continuous auditing

    Article • International Journal of Accounting Information Systems, June 2013, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  77. Formalization of Standards, Automation, Robots, and IT Governance

    Article • Journal of Information Systems, June 2013, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  78. The case for process mining in auditing: Sources of value added and areas of application

    Article • International Journal of Accounting Information Systems, March 2013, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  79. The Predictive Audit Framework

    Article • The International Journal of Digital Accounting Research, January 2013, The International Journal of Digital Accounting Research

    Miklos Vasarhelyi Vasarhelyi

  80. XBRL Mandate: Thousands of Filing Errors and So What?

    Article • Journal of Information Systems, January 2013, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  81. A Measurement Theory Perspective on Business Measurement

    Article • Journal of Emerging Technologies in Accounting, December 2012, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  82. A Model to Detect Potentially Fraudulent/Abnormal Wires of an Insurance Company: An Unsupervised Rule-Based Approach

    Article • Journal of Emerging Technologies in Accounting, December 2012, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  83. Financial Accounting Standards Should Not Matter: It's Just a Layer

    Article • Journal of Information Systems, November 2012, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  84. The acceptance and adoption of continuous auditing by internal auditors: A micro analysis

    Article • International Journal of Accounting Information Systems, September 2012, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  85. Effects of Digital Accounting Standards on Financial Statement Information

    Article • Journal of Information Systems, March 2012, American Accounting Association

    JP Krahel, Miklos Vasarhelyi Vasarhelyi

  86. AIS in a More Rapidly Evolving Era

    Article • Journal of Information Systems, March 2012, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  87. Innovation and practice of continuous auditing

    Article • International Journal of Accounting Information Systems, June 2011, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  88. TRACING THE DEVELOPMENT OF ACCOUNTING THOUGHT BY ANALYZING CONTENT, COMMUNICATION, AND QUALITY IN ACCOUNTING RESEARCH OVER TIME

    Article • Accounting Historians Journal, June 2011, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  89. Cluster Analysis for Anomaly Detection in Accounting Data: An Audit Approach

    Article • The International Journal of Digital Accounting Research, January 2011, The International Journal of Digital Accounting Research

    Miklos Vasarhelyi Vasarhelyi

  90. Audit Education and the Real-Time Economy

    Article • Issues in Accounting Education, August 2010, American Accounting Association

    JP Krahel, Miklos Vasarhelyi Vasarhelyi

  91. The Remote Audit

    Article • Journal of Emerging Technologies in Accounting, January 2010, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  92. An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment

    Article • International Journal of Accounting Information Systems, June 2009, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  93. Exploiting comparative advantage: A paradigm for value added research in accounting information systems

    Article • International Journal of Accounting Information Systems, December 2008, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  94. The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research

    Article • International Journal of Accounting Information Systems, December 2008, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  95. Peer‐Based Approach for Analytical Procedures

    Article • Auditing A Journal of Practice & Theory, November 2006, American Accounting Association

    Rani Hoitash, Miklos Vasarhelyi Vasarhelyi

  96. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens

    Article • International Journal of Accounting Information Systems, June 2006, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  97. Reply to the discussions of “Restoring Auditor Credibility: Tertiary Monitoring and Logging of Continuous Assurance Systems”

    Article • International Journal of Accounting Information Systems, July 2004, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  98. Restoring auditor credibility: tertiary monitoring and logging of continuous assurance systems

    Article • International Journal of Accounting Information Systems, July 2004, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  99. A note on the using of accounting databases

    Article • Industrial Management, April 2003, Emerald

    Miklos Vasarhelyi Vasarhelyi

  100. Underlying principles of the electronization of business: a research agenda

    Article • International Journal of Accounting Information Systems, March 2003, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  101. Feasibility and Economics of Continuous Assurance

    Article • Auditing A Journal of Practice & Theory, March 2002, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  102. Virtual auditing agents: the EDGAR Agent challenge

    Article • Decision Support Systems, May 2000, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  103. The Continuous Process Audit System: Knowledge Acquisition and Representation

    Article • EDPACS, October 1992, Taylor & Francis

    Miklos Vasarhelyi Vasarhelyi

  104. Attributes of articles impacting contemporary accounting literature*

    Article • Contemporary Accounting Research, March 1989, Wiley

    Miklos Vasarhelyi Vasarhelyi

  105. TRENDS IN THE EVOLUTION OF SCHOLARLY ACCOUNTING THOUGHT: A QUANTITATIVE EXAMINATION

    Article • Accounting Historians Journal, March 1988, American Accounting Association

    Miklos Vasarhelyi Vasarhelyi

  106. An analysis of the research contributions of accounting, organizations and society, 1976–1984

    Article • Accounting Organizations and Society, January 1987, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  107. Empirical Characteristics of Debenture Conversions: The Issue of Equivalency

    Article • Journal of Accounting Auditing & Finance, January 1987, SAGE Publications

    Miklos Vasarhelyi Vasarhelyi

  108. A stochastic model of professional accountant turnover

    Article • Accounting Organizations and Society, January 1986, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  109. EDP auditing instruction using an interactive generalized audit software

    Article • Journal of Accounting Education, September 1985, Elsevier

    Miklos Vasarhelyi Vasarhelyi

  110. SIMULATION OF INFORMATION CHOICE

    Article • Decision Sciences, April 1976, Wiley

    Miklos Vasarhelyi Vasarhelyi

  111. The use of simulation and gaming in information systems research

    Article • January 1974, ACM (Association for Computing Machinery)

    Miklos Vasarhelyi Vasarhelyi

  112. Interactive budgeting models

    Article • January 1973, ACM (Association for Computing Machinery)

    Miklos Vasarhelyi Vasarhelyi