The nature of management accountants' responsibility is evolving from merely reporting
aggregated historical value to also including organizational performance measurement and …

This paper discusses an overall framework of Big Data in accounting, setting the stage for the
ensuing collection of essays that presents the ongoing evolution of corporate data into Big …

Describes a new, logic-based methodology for analyzing observations. The key features of
this “logical analysis of data” (LAD) methodology are the discovery of minimal sets of features …

Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …

In this paper we report on the approach we have developed and the lessons we have
learned in an implementation of the monitoring and control layer for continuous monitoring of …

“Logical analysis of data” (LAD) is a methodology developed since the late eighties, aimed
at discovering hidden structural information in data sets. LAD was originally developed for …

The advent of new enabling technologies and the surge in corporate scandals has combined
to increase the supply, the demand, and the development of enabling technologies for a …

Blockchain is one of the most disruptive and promising emerging technologies, and it appears
to have the potential for significantly affecting the accounting and auditing fields. Using …

In the almost twenty years since Vasarhelyi and Halper (1991) reported on their pioneering
implementation of what has come to be known as Continuous Auditing (CA), the concept has …

Background: We undertook a study to determine the effects of four routes of administation on
the efficacy of midazolam for premedication. Methods: In a randomized double‐blind study, …