Miklos A. Vasarhelyi

Rutgers Business School

Professor

180 University Avenue

Ackerson Hall, Room 315

Newark, NJ 07102

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 5,922

SSRN RANKINGS

Top 5,922

in Total Papers Downloads

13,296

SSRN CITATIONS
Rank 19,882

SSRN RANKINGS

Top 19,882

in Total Papers Citations

44

CROSSREF CITATIONS

21

Scholarly Papers (27)

1.
Downloads 1,714 (19,192)
Citation 6

Remote Audit: A Research Framework

Number of pages: 25 Posted: 31 Aug 2010 Last Revised: 13 Sep 2010
Ryan Teeter, Michael Alles and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey, Rutgers Business School and Rutgers Business School
Downloads 1,235 (30,871)
Citation 1

Abstract:

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Audit Innovation, Remote Audit, Continuous Auditing, Internal Auditing, Communication, Evidence, Virtual Teams

Remote Audit: A Research Framework

Number of pages: 25 Posted: 29 Aug 2014
Ryan Teeter, Michael Alles and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey, Rutgers Business School and Rutgers Business School
Downloads 479 (109,421)
Citation 6

Abstract:

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audit innovation, remote audit, continuous auditing, internal auditing, communication, evidence, virtual teams

2.

Artificial Intelligence Co-Piloted Auditing

Number of pages: 72 Posted: 13 May 2023 Last Revised: 09 Nov 2023
Hanchi Gu, Marco Schreyer, Kevin Moffitt and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, International Computer Science Institute (ICSI), Rutgers University and Rutgers Business School
Downloads 1,553 (22,425)
Citation 1

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Auditing, Machine Learning, Deep Learning, Foundation Models, ChatGPT, Bard

3.

Machine Learning Improves Accounting Estimates: Evidence from Insurance Payments

Number of pages: 50 Posted: 12 Oct 2018 Last Revised: 05 May 2020
Kexing Ding, Kexing Ding, Baruch Lev, Xuan Peng, Ting Sun and Miklos A. Vasarhelyi
affiliation not provided to SSRNSouthwestern University of Finance and Economics (SWUFE) - School of Accountancy, New York University - Stern School of Business, Southwestern University of Finance and Economics (SWUFE), The College of New Jersey and Rutgers Business School
Downloads 1,527 (23,015)
Citation 19

Abstract:

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machine learning, accounting estimates

Process Mining of Event Logs in Auditing: Opportunities and Challenges

Number of pages: 32 Posted: 27 Mar 2010
Mieke Julie Jans, Michael Alles and Miklos A. Vasarhelyi
Hasselt University, Rutgers Business School and Rutgers Business School
Downloads 975 (43,336)
Citation 18

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Event Logs, Process Mining, Auditing, Continuous Auditing

Process Mining of Event Logs in Auditing: Opportunities and Challenges

Number of pages: 32 Posted: 29 Aug 2014
Mieke Julie Jans, Michael Alles and Miklos A. Vasarhelyi
Hasselt University, Rutgers Business School and Rutgers Business School
Downloads 431 (124,013)
Citation 14

Abstract:

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Event logs, process mining, auditing, continuous auditing

5.

Assessing the 07/31/2000 Xbrl Taxonomy for Digital Financial Reports of Commercial and Industrial Firms

Number of pages: 51 Posted: 27 Jul 2001
University of Kansas - School of Business, University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area and Rutgers Business School
Downloads 959 (45,057)
Citation 5

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XBRL; Taxonomy; Financial reporting; Information quality; Web; Internet

6.

Extracting Financial Data from Unstructured Sources: Leveraging Large Language Models

Number of pages: 47 Posted: 05 Oct 2023 Last Revised: 08 Mar 2024
Huaxia Li, Haoyun (Harry) Gao, Chengzhang Wu and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers Business School at Newark and New Brunswick, Stockton University - School of Business and Rutgers Business School
Downloads 807 (57,412)
Citation 1

Abstract:

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Data extraction, LLM,GPT-4, PDF Reports, Design Science

7.

A Machine Learning Approach of Measuring Audit Quality: Evidence From China

Number of pages: 61 Posted: 28 Jan 2021 Last Revised: 21 Mar 2022
Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi and Min Zhang
Rutgers Business School - Rutgers University, The College of New Jersey, Rutgers Business School and Renmin University of China
Downloads 722 (66,218)

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Audit quality, machine learning, misstatement, audit adjustment, non-clean opinion, audit failure

8.

Process Mining: A New Research Methodology for AIS

CAAA Annual Conference 2011
Number of pages: 16 Posted: 24 Jan 2011
Michael Alles, Mieke Julie Jans and Miklos A. Vasarhelyi
Rutgers Business School, Hasselt University and Rutgers Business School
Downloads 642 (76,899)
Citation 4

Abstract:

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Event logs, process mining, AIS research methods

9.

Application of Anomaly Detection Techniques to Identify Fraudulent Refunds

Number of pages: 19 Posted: 16 Aug 2011
Hussein Issa and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School
Downloads 628 (79,339)
Citation 6

Abstract:

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10.

A Framework of Applying Process Mining for Fraud Scheme Detection

Number of pages: 26 Posted: 30 Jun 2017
Tiffany Chiu, Yunsen Wang and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Rutgers Business School
Downloads 530 (97,805)
Citation 2

Abstract:

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Process Mining; Financial Statement Fraud Detection; Fraud Schemes; Event Logs

11.

An Empirical Study of Net Assets Disclosure: Inflation Accounting Revisited

International Journal of Business, Vol. 10, No. 4, 2005
Number of pages: 20 Posted: 02 Nov 2005
David C. Yang, Miklos A. Vasarhelyi, Caixing Liu and Kim Shima
University of Hawaii at Manoa - School of Accountancy, Rutgers Business School, California State University, Sacramento - College of Business Administration and University of Hawaii at Manoa - Shidler College of Business
Downloads 530 (97,805)

Abstract:

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Owner's equity, Net assets, FAS 33, Constant dollar method, Current cost method

12.

The Future of Audit: A Modified Delphi Approach

CAAA Annual Conference 2011
Number of pages: 31 Posted: 16 Jan 2011
Miklos A. Vasarhelyi, Danielle Lombardi and Rebecca Bloch
Rutgers Business School, Rutgers University and Fairfield University - Charles F. Dolan School of Business
Downloads 348 (159,450)
Citation 2

Abstract:

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Audit, Delphi Method, Information Systems, Expert Panel

Using Process Mining as an Assurance-Tool in the Three-Lines-of-Defense Model

Number of pages: 29 Posted: 29 Nov 2021
Marc Eulerich, QING HUANG and Miklos A. Vasarhelyi
University of Duisburg-Essen, Mercator School of Management, Rutgers Business School - Rutgers University and Rutgers Business School
Downloads 303 (183,558)

Abstract:

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Internal Auditing, Risk Management, Internal Controls, Process Mining, Assurance

14.

Duplicate Records Detection Techniques: Issues and Illustration

Number of pages: 18 Posted: 16 Aug 2011
Hussein Issa and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School
Downloads 268 (209,639)
Citation 2

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15.

Automating the Process of Taxonomy Creation and Comparison of Taxonomy Structures

Number of pages: 18 Posted: 05 Dec 2010
Vasundhara Chakraborty and Miklos A. Vasarhelyi
Rutgers University and Rutgers Business School
Downloads 251 (223,801)
Citation 4

Abstract:

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Taxonomy, Pension disclosure, XBRL

16.

The Future of Audit: A Modified Delphi Approach

Canadian Academic Accounting Association, CAAA Annual Conference 2011
Number of pages: 31 Posted: 30 Aug 2014
Miklos A. Vasarhelyi, Danielle Lombardi and Rebecca Bloch
Rutgers Business School, Rutgers University and Fairfield University - Charles F. Dolan School of Business
Downloads 240 (233,821)
Citation 2

Abstract:

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Audit; Delphi method; Information Systems; Expert panel

17.

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

Number of pages: 41 Posted: 01 Jan 2024 Last Revised: 12 Apr 2024
Huaxia Li and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School
Downloads 230 (245,654)

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Large language model (LLM), ChatGPT, Robotic Process Automation (RPA), User interface (UI), Application programming interface (API), Pros and cons, Cost analysis

18.

An Analysis of the Research Contributions of Accounting, Organizations and Society, 1976-1984

Accounting, Organizations and Society, Vol. 12, No. 2, 1987
Number of pages: 12 Posted: 29 Apr 2008
Lawrence D. Brown, John C. Gardner and Miklos A. Vasarhelyi
Temple University - Department of Accounting, University of New Orleans - Department of Accounting and Rutgers Business School
Downloads 146 (364,243)
Citation 3

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19.

Formalization of Accounting Standards: A Necessary Technological Evolution

Number of pages: 23 Posted: 13 Oct 2011
John Peter Krahel and Miklos A. Vasarhelyi
affiliation not provided to SSRN and Rutgers Business School
Downloads 143 (370,296)

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formalization, accounting standards, pseudocode, ambiguity, standard setting, GAAP

20.

Addressing the "Last Mile Problem" in Open Government Data: A Framework for Data Extraction from PDF-Type Governmental Reports

Number of pages: 36 Posted: 16 Mar 2023 Last Revised: 12 Sep 2023
Huaxia Li, Danyang (Kathy) Wei, Kevin Moffitt and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers, The State University of New Jersry - Accounting & Information Systems, Rutgers University and Rutgers Business School
Downloads 114 (440,280)
Citation 1

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Open Government Data; Last Mile Problem; Design Science; PDF Extraction; Text Mining; Robotic Process Automation

21.

Continuous Monitoring and Audit Methodology for Medication Procurement

Number of pages: 27 Posted: 15 Jun 2020
Wenru Wang and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School
Downloads 100 (483,772)

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Continuous audit, Continuous monitoring, Government procurement, Armchair audit

22.

Attributes of Articles Impacting Contemporary Accounting Literature

Contemporary Accounting Research, Vol. 5, No. 2, 1989
Number of pages: 24 Posted: 28 Apr 2008
Lawrence D. Brown, John C. Gardner and Miklos A. Vasarhelyi
Temple University - Department of Accounting, University of New Orleans - Department of Accounting and Rutgers Business School
Downloads 80 (556,362)

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23.

Audit Adjustments Matter: How Does the Disclosure of Audit Adjustments Help Improving Audit Quality?

Number of pages: 27 Posted: 07 Dec 2023
Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi and Min Zhang
Rutgers Business School - Rutgers University, The College of New Jersey, Rutgers Business School and Renmin University of China
Downloads 55 (676,560)

Abstract:

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Audit adjustments, Audit quality, Data disclosure, Regulators, Audit-related data

24.

If You Cannot Measure It, You Cannot Manage It: Assessing the Quality of Cybersecurity Risk Disclosure through Textual Imagification

Posted: 02 Nov 2019
Arion Cheong, Soohyun Cho, Won Gyun No and Miklos A. Vasarhelyi
Rutgers Business School, Rutgers, The State University of New Jersey, Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School

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Cybersecurity risks, Text analytics, Machine learning, Measurement mechanism

25.

The Next Frontier in Data Analytics - Why CPAs and Organizations Need to Learn to Use Advanced Technology to Predict and Achieve Outcomes

Journal of Accountancy, August 2016
Posted: 06 Mar 2019
Salem State UniversitySalem State University, The University of Texas at El Paso, Eastern Illinois University and Rutgers Business School

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data analytics

26.

How Business Schools Can Integrate Data Analytics Into the Accounting Curriculum

The CPA Journal, September 2017
Posted: 06 Mar 2019
Salem State UniversitySalem State University, The University of Texas at El Paso, Eastern Illinois University and Rutgers Business School

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data analytics

27.

Peer Based Approach for Analytical Procedures

Auditing: A Journal of Practice & Theory, Vol. 25, pp. 53-84, November 2006
Posted: 28 Dec 2006
Rani Hoitash, Alex Kogan and Miklos A. Vasarhelyi
Bentley University - Department of Accountancy, Rutgers University and Rutgers Business School

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analytical procedures, data management, information sharing