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Using Drones In Internal And External Audits: An Exploratory Framework, Deniz Appelbaum, Robert A. Nehmer
Using Drones In Internal And External Audits: An Exploratory Framework, Deniz Appelbaum, Robert A. Nehmer
Department of Accounting and Finance Faculty Scholarship and Creative Works
Recently the FAA relaxed restrictions on the use of drones or Unmanned Aircraft Systems (UASs) for commercial purposes. Markets for commercial drone use are in the technology trigger phase of the Gartner Group’s Hyper Cycle, with developments occurring rapidly in real estate, agriculture (farming), the film industry, insurance, and other areas. Examination and inspection applications of drones have been proposed in heavy industry and cell tower inspection. Previous research suggests an incremental structure for implementing technological innovations such as continuous auditing (CA). In this paper these proposals are expanded to include the additional requirements to add drone technologies. This structure …
Designing Ca/Cm To Fit Not-For-Profit Organizations, Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi, Joel White
Designing Ca/Cm To Fit Not-For-Profit Organizations, Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi, Joel White
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose – The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication. Design/methodology/approach – This paper discusses a project using a case study approach with an SME NFP entity. Findings – The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges. Research limitations/implications – The project is not complete in that additional case studies could possibly offer additional applicability to the findings. Practical implications – This case study illustrates …
Toward Effective Big Data Analysis In Continuous Auditing, Juan Zhang, Xiongsheng Yang, Deniz Appelbaum
Toward Effective Big Data Analysis In Continuous Auditing, Juan Zhang, Xiongsheng Yang, Deniz Appelbaum
Department of Accounting and Finance Faculty Scholarship and Creative Works
Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five subsequent gaps: namely, data consistency, integrity, aggregation, identification, and confidentiality. For each gap, the paper outlines challenges and possible solutions derived from traditional data systems, which can be further applied to CA systems in an era of Big Data.