메뉴 건너뛰기




Volumn 23, Issue 8, 2008, Pages 779-802

Continuous online auditing as a response to the Sarbanes-Oxley Act

Author keywords

Auditing; Financial risk; Legislation; Online reporting; United State of America

Indexed keywords


EID: 53349172131     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900810899527     Document Type: Article
Times cited : (18)

References (50)
  • 1
    • 0011652085 scopus 로고
    • "A statement of basic auditing concepts"
    • AAA (American Accounting Association) AAA, Sarasota, FL
    • AAA (American Accounting Association) (1973), "A statement of basic auditing concepts", The AAA Committee on Basic Auditing Concepts, AAA, Sarasota, FL.
    • (1973) The AAA Committee on Basic Auditing Concepts
  • 5
    • 4444243664 scopus 로고    scopus 로고
    • AICPA and CICA Canadian Institute of Chartered Accountants, Ontario
    • AICPA and CICA (1999), Continuous Auditing: Research Report, Canadian Institute of Chartered Accountants, Ontario.
    • (1999) Continuous Auditing: Research Report
  • 6
    • 53349142164 scopus 로고
    • "An analysis of finance company ratios in 1994"
    • 8
    • Artz, W. and Neihengen, R. Jr (1995), "An analysis of finance company ratios in 1994", Journal of Commercial Lending, Vol. 78 No. 1, p. 33(8).
    • (1995) Journal of Commercial Lending , vol.78 , Issue.1 , pp. 33
    • Artz, W.1    Neihengen Jr., R.2
  • 7
    • 0001840960 scopus 로고    scopus 로고
    • "The information content of the uncertainty modified audit report: Evidence from bank loan officers"
    • Bamber, E.M. and Stratton, R.A. (1997), "The information content of the uncertainty modified audit report: Evidence from bank loan officers", Accounting Horizons, Vol. 11, pp. 1-11.
    • (1997) Accounting Horizons , vol.11 , pp. 1-11
    • Bamber, E.M.1    Stratton, R.A.2
  • 8
    • 0040583877 scopus 로고    scopus 로고
    • "Do sales-price and debt-equity explain stock returns better than book-market and firm size?"
    • Barbee, W., Mukherji, S. and Raines, G. (1996), "Do sales-price and debt-equity explain stock returns better than book-market and firm size?", Financial Analysts Journal, Vol. 52, pp. 56-61.
    • (1996) Financial Analysts Journal , vol.52 , pp. 56-61
    • Barbee, W.1    Mukherji, S.2    Raines, G.3
  • 9
    • 3142611153 scopus 로고
    • "Size, leverage, and dividend record as determinants of equity risk"
    • Ben-zion, U. and Shalit, S.S. (1975), "Size, leverage, and dividend record as determinants of equity risk", The Journal of Finance, Vol. 30, pp. 1015-29.
    • (1975) The Journal of Finance , vol.30 , pp. 1015-1029
    • Ben-zion, U.1    Shalit, S.S.2
  • 10
    • 84977705340 scopus 로고
    • "Debt/equity ratio and expected common stock returns: Empirical evidence"
    • Bhandari, L.C. (1988), "Debt/equity ratio and expected common stock returns: Empirical evidence", The Journal of Finance, Vol. 43, pp. 507-29.
    • (1988) The Journal of Finance , vol.43 , pp. 507-529
    • Bhandari, L.C.1
  • 12
    • 33845685686 scopus 로고    scopus 로고
    • "Continuous auditing using a strategic systems approach"
    • Chen, Y. (2004), "Continuous auditing using a strategic systems approach", Internal Auditing, Vol. 19, pp. 31-7.
    • (2004) Internal Auditing , vol.19 , pp. 31-37
    • Chen, Y.1
  • 13
    • 0003060696 scopus 로고
    • "Default on debt obligations and the issuance of going concern opinions"
    • Chen, K. and Church, B. (1992), "Default on debt obligations and the issuance of going concern opinions", Auditing: A Journal of Practice and Theory, Vol. 11, pp. 30-49.
    • (1992) Auditing: A Journal of Practice and Theory , vol.11 , pp. 30-49
    • Chen, K.1    Church, B.2
  • 14
    • 23344454024 scopus 로고    scopus 로고
    • "Responding to the Sarbanes-Oxley Act with continuous online assurance"
    • Daigle, R.J. and Lampe, J.C. (2003), "Responding to the Sarbanes-Oxley Act with continuous online assurance", Internal Auditing, Vol. 18, pp. 3-10.
    • (2003) Internal Auditing , vol.18 , pp. 3-10
    • Daigle, R.J.1    Lampe, J.C.2
  • 15
    • 42149109807 scopus 로고    scopus 로고
    • "Embedded audit modules in enterprise resource planning systems: Implementation and functionality"
    • Debreceny, R.S., Gray, G., Ng, J.J., Lee, K.S. and Yau, W. (2005), "Embedded audit modules in enterprise resource planning systems: implementation and functionality", Journal of Information Systems, Vol. 19, pp. 7-27.
    • (2005) Journal of Information Systems , vol.19 , pp. 7-27
    • Debreceny, R.S.1    Gray, G.2    Ng, J.J.3    Lee, K.S.4    Yau, W.5
  • 16
    • 0034147648 scopus 로고    scopus 로고
    • "Realized rates of return in emerging equity markets"
    • Spring
    • Eaker, M., Grant, D. and Woodard, N. (2000), "Realized rates of return in emerging equity markets", Journal of Portfolio Management, Spring, pp. 41-9.
    • (2000) Journal of Portfolio Management , pp. 41-49
    • Eaker, M.1    Grant, D.2    Woodard, N.3
  • 17
    • 0006164756 scopus 로고
    • "Information and capital markets"
    • Fama, E. and Laffer, A. (1971), "Information and capital markets", The Journal of Business, Vol. 44, pp. 289-300.
    • (1971) The Journal of Business , vol.44 , pp. 289-300
    • Fama, E.1    Laffer, A.2
  • 19
    • 0001336770 scopus 로고
    • "Perceived risk, market risk, and accounting determined risk measures"
    • Farrelly, G., Ferris, K. and Reichenstein, W. (1985), "Perceived risk, market risk, and accounting determined risk measures", The Accounting Review, Vol. 60, pp. 278-89.
    • (1985) The Accounting Review , vol.60 , pp. 278-289
    • Farrelly, G.1    Ferris, K.2    Reichenstein, W.3
  • 20
    • 15744375490 scopus 로고    scopus 로고
    • "What does an information security breach really cost? Evidence and implications"
    • Garg, A. (2003), "What does an information security breach really cost? Evidence and implications", Information Strategy: The Executive's Journal, Vol. 19, pp. 21-5.
    • (2003) Information Strategy: The Executive's Journal , vol.19 , pp. 21-25
    • Garg, A.1
  • 21
    • 34047124592 scopus 로고
    • "Quantification of investors' perceptions of common stocks: Risk and return dimensions"
    • Gooding, M. (1975), "Quantification of investors' perceptions of common stocks: Risk and return dimensions", The Journal of Finance, Vol. 30, pp. 1301-28.
    • (1975) The Journal of Finance , vol.30 , pp. 1301-1328
    • Gooding, M.1
  • 22
  • 23
    • 53349102197 scopus 로고    scopus 로고
    • "An e-commerce coming-out party"
    • Green, J. (1999), "An e-commerce coming-out party", Credit Card Management, Vol. 11, pp. 16-17.
    • (1999) Credit Card Management , vol.11 , pp. 16-17
    • Green, J.1
  • 24
    • 0007021226 scopus 로고
    • "Continuous auditing of database applications: An embedded audit module approach"
    • Groomer, S.M. and Murthy, U.S. (1989), "Continuous auditing of database applications: An embedded audit module approach", Journal of Information Systems, Vol. 3, pp. 53-69.
    • (1989) Journal of Information Systems , vol.3 , pp. 53-69
    • Groomer, S.M.1    Murthy, U.S.2
  • 25
    • 0001685353 scopus 로고
    • "The effect of the firm's capital structure on the systematic risk of common stocks"
    • Hamada, R.S. (1972), "The effect of the firm's capital structure on the systematic risk of common stocks", Journal of Finance, Vol. 27, pp. 351-73.
    • (1972) Journal of Finance , vol.27 , pp. 351-373
    • Hamada, R.S.1
  • 27
  • 29
    • 0031286967 scopus 로고    scopus 로고
    • "An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy"
    • Hunton, J.E. and McEwen, R.A. (1997), "An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy", The Accounting Review, Vol. 72, pp. 497-516.
    • (1997) The Accounting Review , vol.72 , pp. 497-516
    • Hunton, J.E.1    McEwen, R.A.2
  • 30
    • 0041116685 scopus 로고    scopus 로고
    • "The impact of electronic commerce assurance on financial analysts' earnings forecasts and stock price estimates"
    • Hunton, J.E., Benford, T., Arnold, V. and Sutton, S. (2000), "The impact of electronic commerce assurance on financial analysts' earnings forecasts and stock price estimates", Auditing: A Journal of Practice & Theory, Vol. 19, pp. 5-23.
    • (2000) Auditing: A Journal of Practice & Theory , vol.19 , pp. 5-23
    • Hunton, J.E.1    Benford, T.2    Arnold, V.3    Sutton, S.4
  • 31
    • 0002998415 scopus 로고
    • "Risk containment: Exploring auditor decisions in the engagement process"
    • Huss, H. and Jacobs, A. (1991), "Risk containment: Exploring auditor decisions in the engagement process", Auditing: A Journal of Practice & Theory, Vol. 10, pp. 16-33.
    • (1991) Auditing: A Journal of Practice & Theory , vol.10 , pp. 16-33
    • Huss, H.1    Jacobs, A.2
  • 32
    • 0040568461 scopus 로고    scopus 로고
    • "Client acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation"
    • Johnstone, K. (2000), "Client acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation", Auditing: A Journal of Practice & Theory, Vol. 19, pp. 1-26.
    • (2000) Auditing: A Journal of Practice & Theory , vol.19 , pp. 1-26
    • Johnstone, K.1
  • 33
  • 34
    • 53349151937 scopus 로고
    • "That 'just right' debt-to-equity ratio"
    • Lewis, T. (1993), "That 'just right' debt-to-equity ratio", Management Quarterly, Vol. 34, pp. 13-24.
    • (1993) Management Quarterly , vol.34 , pp. 13-24
    • Lewis, T.1
  • 35
    • 53349090531 scopus 로고    scopus 로고
    • "Consumer adoption of the internet as a channel: The influence of driving and inhibiting factors"
    • Lin, C. and Yu, S. (2006), "Consumer adoption of the internet as a channel: The influence of driving and inhibiting factors", Journal of American Academy of Business, Vol. 9, pp. 112-8.
    • (2006) Journal of American Academy of Business , vol.9 , pp. 112-118
    • Lin, C.1    Yu, S.2
  • 36
    • 35448967033 scopus 로고    scopus 로고
    • "Developing a continuous auditing assistance system based on information process model"
    • Li, S., Huang, S. and Lin, Y. (2007), "Developing a continuous auditing assistance system based on information process model", The Journal of Computer Information Systems, Vol. 48, pp. 2-14.
    • (2007) The Journal of Computer Information Systems , vol.48 , pp. 2-14
    • Li, S.1    Huang, S.2    Lin, Y.3
  • 37
    • 0010199433 scopus 로고
    • "Risk perceptions of financial analysts and the use of market and accounting data"
    • Mear, R. and Firth, M. (1988), "Risk perceptions of financial analysts and the use of market and accounting data", Accounting & Business Research, Vol. 18, pp. 335-40.
    • (1988) Accounting & Business Research , vol.18 , pp. 335-340
    • Mear, R.1    Firth, M.2
  • 38
    • 21844525506 scopus 로고
    • "The production of audit services: Evidence from a major public accounting firm"
    • O'Keefe, T., Simunic, D. and Stein, M. (1994), "The production of audit services: Evidence from a major public accounting firm", Journal of Accounting Research, Vol. 32, pp. 241-61.
    • (1994) Journal of Accounting Research , vol.32 , pp. 241-261
    • O'Keefe, T.1    Simunic, D.2    Stein, M.3
  • 39
    • 0002328531 scopus 로고
    • "Litigation and independent auditors: The role of business failures and management fraud"
    • Palmrose, Z. (1987), "Litigation and independent auditors: The role of business failures and management fraud", Auditing: A Journal of Practice & Theory, Vol. 6, pp. 90-103.
    • (1987) Auditing: A Journal of Practice & Theory , vol.6 , pp. 90-103
    • Palmrose, Z.1
  • 40
    • 0002817233 scopus 로고
    • "Auditor association with quarterly financial information: An empirical test"
    • Pany, K. and Smith, C.H. (1982), "Auditor association with quarterly financial information: An empirical test", Journal of Accounting Research, Vol. 20, pp. 472-81.
    • (1982) Journal of Accounting Research , vol.20 , pp. 472-481
    • Pany, K.1    Smith, C.H.2
  • 41
    • 21844482753 scopus 로고
    • "The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees"
    • Pratt, J. and Stice, J.D. (1994), "The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees", The Accounting Review, Vol. 69, pp. 639-56.
    • (1994) The Accounting Review , vol.69 , pp. 639-656
    • Pratt, J.1    Stice, J.D.2
  • 43
    • 0039657042 scopus 로고    scopus 로고
    • "Leverage and corporate performance: Evidence from unsuccessful takeovers"
    • Safieddine, A. and Titman, S. (1999), "Leverage and corporate performance: Evidence from unsuccessful takeovers", The Journal of Finance, Vol. 54, pp. 547-81.
    • (1999) The Journal of Finance , vol.54 , pp. 547-581
    • Safieddine, A.1    Titman, S.2
  • 44
    • 33847312023 scopus 로고    scopus 로고
    • "Continuous auditing: Leveraging technology"
    • Searcy, D. and Woodroof, J.B. (2003), "Continuous auditing: leveraging technology", The CPA Journal, Vol. 73, pp. 46-52.
    • (2003) The CPA Journal , vol.73 , pp. 46-52
    • Searcy, D.1    Woodroof, J.B.2
  • 45
    • 0002403171 scopus 로고    scopus 로고
    • "Toward an intelligent audit: Online reporting, online audit, and assurance services"
    • Vasarhelyi, M. (1998), "Toward an intelligent audit: Online reporting, online audit, and assurance services", Advances in Accounting Information Systems, Vol. 6, pp. 207-21.
    • (1998) Advances in Accounting Information Systems , vol.6 , pp. 207-221
    • Vasarhelyi, M.1
  • 47
    • 21844435804 scopus 로고    scopus 로고
    • "Would continuous auditing have prevented the Enron mess"
    • Vasarhelyi, M.A., Kogan, A. and Alles, M. (2002), "Would continuous auditing have prevented the Enron mess", The CPA Journal, Vol. 72, pp. 80-1.
    • (2002) The CPA Journal , vol.72 , pp. 80-81
    • Vasarhelyi, M.A.1    Kogan, A.2    Alles, M.3
  • 50
    • 35448933839 scopus 로고    scopus 로고
    • "Forum on continuous auditing and assurance"
    • Wright, A. (2002), "Forum on continuous auditing and assurance", Auditing: A Journal of Practice & Theory, Vol. 21, pp. 123-36.
    • (2002) Auditing: A Journal of Practice & Theory , vol.21 , pp. 123-136
    • Wright, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.