Miklos A. Vasarhelyi

Orcid: 0000-0003-3205-476X

According to our database1, Miklos A. Vasarhelyi authored at least 59 papers between 1971 and 2024.

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Bibliography

2024
External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information.
J. Inf. Syst., 2024

Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis.
J. Inf. Syst., 2024

Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.
J. Inf. Syst., 2024

Systematic Review of Cybersecurity Disclosure Research.
Proceedings of the Algorithmic Aspects in Information and Management, 2024

2023
Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions.
Int. J. Account. Inf. Syst., September, 2023

Enhancing the government accounting information systems using social media information: An application of text mining and machine learning.
Int. J. Account. Inf. Syst., 2023

Machine Learning with Low-Resource Data from Psychiatric Clinics.
Proceedings of the Combinatorial Optimization and Applications, 2023

2022
Attended Process Automation in Audit: A Framework and A Demonstration.
J. Inf. Syst., 2022

Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting.
Intell. Syst. Account. Finance Manag., 2022

Explainable Artificial Intelligence (XAI) in auditing.
Int. J. Account. Inf. Syst., 2022

Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process.
Int. J. Account. Inf. Syst., 2022

Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing.
Int. J. Account. Inf. Syst., 2022

Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing.
Int. J. Account. Inf. Syst., 2022

Federated Continual Learning to Detect Accounting Anomalies in Financial Auditing.
CoRR, 2022

2021
Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System.
J. Manag. Inf. Syst., 2021

Cloud Computing Start-ups and Emerging Technologies: From Private Investors' Perspectives.
J. Inf. Syst., 2021

Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data.
J. Inf. Syst., 2021

Design and evaluation of an advanced continuous data level auditing system: A three-layer structure.
Int. J. Account. Inf. Syst., 2021

2020
Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL.
Int. J. Account. Inf. Syst., 2020

2019
Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity.
J. Inf. Syst., 2019

Applying robotic process automation (RPA) in auditing: A framework.
Int. J. Account. Inf. Syst., 2019

2018
Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset.
J. Inf. Syst., 2018

Predicting credit card delinquencies: An application of deep neural networks.
Intell. Syst. Account. Finance Manag., 2018

Understanding usage and value of audit analytics for internal auditors: An organizational approach.
Int. J. Account. Inf. Syst., 2018

2017
Toward Blockchain-Based Accounting and Assurance.
J. Inf. Syst., 2017

Impact of business analytics and enterprise systems on managerial accounting.
Int. J. Account. Inf. Syst., 2017

2014
Big Questions in AIS Research: Measurement, Information Processing, Data Analysis, and Reporting.
J. Inf. Syst., 2014

AIS as a Facilitator of Accounting Change: Technology, Practice, and Education.
J. Inf. Syst., 2014

Automatic classification of accounting literature.
Int. J. Account. Inf. Syst., 2014

2013
Formalization of Standards, Automation, Robots, and IT Governance.
J. Inf. Syst., 2013

AIS in an Age of Big Data.
J. Inf. Syst., 2013

XBRL Mandate: Thousands of Filing Errors and So What?
J. Inf. Syst., 2013

The case for process mining in auditing: Sources of value added and areas of application.
Int. J. Account. Inf. Syst., 2013

Collaborative design research: Lessons from continuous auditing.
Int. J. Account. Inf. Syst., 2013

2012
Consequences of XBRL Standardization on Financial Statement Data.
J. Inf. Syst., 2012

Financial Accounting Standards Should Not Matter: It's Just a Layer.
J. Inf. Syst., 2012

AIS in a More Rapidly Evolving Era.
J. Inf. Syst., 2012

The acceptance and adoption of continuous auditing by internal auditors: A micro analysis.
Int. J. Account. Inf. Syst., 2012

2011
Innovation and practice of continuous auditing.
Int. J. Account. Inf. Syst., 2011

2009
An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment.
Int. J. Account. Inf. Syst., 2009

2008
Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations.
J. Inf. Syst., 2008

The "now" economy and the traditional accounting reporting model: Opportunities and challenges for AIS research.
Int. J. Account. Inf. Syst., 2008

Exploiting comparative advantage: A paradigm for value added research in accounting information systems.
Int. J. Account. Inf. Syst., 2008

2006
Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens.
Int. J. Account. Inf. Syst., 2006

2005
Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation.
J. Inf. Syst., 2005

Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL).
J. Inf. Syst., 2005

2004
Reply to the discussions of "Restoring Auditor Credibility: Tertiary Monitoring and Logging of Continuous Assurance Systems".
Int. J. Account. Inf. Syst., 2004

Restoring auditor credibility: tertiary monitoring and logging of continuous assurance systems.
Int. J. Account. Inf. Syst., 2004

2003
A note on the using of accounting databases.
Ind. Manag. Data Syst., 2003

Underlying principles of the electronization of business: a research agenda.
Int. J. Account. Inf. Syst., 2003

2002
Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?
J. Inf. Syst., 2002

2000
Virtual auditing agents: the EDGAR Agent challenge.
Decis. Support Syst., 2000

1999
Continuous Online Auditing: A Program of Research.
J. Inf. Syst., 1999

1998
Virtual Auditing Agents: The Edgar Agent Example.
Proceedings of the Thirty-First Annual Hawaii International Conference on System Sciences, 1998

1997
Business Process Modeling from the Control Perspective: The AI Planning Approach.
Intell. Syst. Account. Finance Manag., 1997

1981
Information Processing in a Simulated Stock Market Environment.
Proceedings of the 2nd International Conference on Information Systems, 1981

1974
The use of simulation and gaming in information systems research.
Proceedings of the 7th conference on Winter simulation, 1974

1973
Interactive budgeting models: A simulation tool for MIS education.
Proceedings of the 6th conference on Winter simulation, 1973

1971
Simulation: A tool for design and pre-implementation testing of large scale software systems.
Proceedings of the 5th conference on Winter simulation, 1971


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