Miklos A. Vasarhelyi

Rutgers Business School

Professor

180 University Avenue

Ackerson Hall, Room 315

Newark, NJ 07102

United States

  • Rutgers Business School

    • Email
    • Tel: 973-353-5002
    • Fax: 973-353-1283
SCHOLARLY PAPERS

22

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9,256

SSRN CITATIONS
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Top 24,320

in Total Papers Citations

15

CROSSREF CITATIONS

24

Scholarly Papers (22)

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1.

Remote Audit: A Research Framework

Downloads 1,593 (17,495)
Citation 3

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 1,151 (27,954)
Citation 1

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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 442 (99,037)
Citation 3

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

2.

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 1,268 (24,580)
Citation 7

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machine learning, accounting estimates

3.

Process Mining of Event Logs in Auditing: Opportunities and Challenges

Downloads 1,177 (27,435)
Citation 5

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 788 (47,436)
Citation 4

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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 389 (115,244)
Citation 18

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Event logs, process mining, auditing, continuous auditing

4.

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

Number of pages: 51 Posted: 27 Jul 2001
Matthew Bovee, Michael Ettredge, Rajendra P. Srivastava and Miklos A. Vasarhelyi
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 943 (37,681)
Citation 5

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

5.

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 609 (67,578)
Citation 5

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Event logs, process mining, AIS research methods

6.

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 546 (77,448)
Citation 6

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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 536 (79,239)

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

8.

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 514 (83,507)

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

9.

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 480 (90,767)
Citation 2

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

10.

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 321 (143,208)
Citation 1

Abstract:

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Audit, Delphi Method, Information Systems, Expert Panel

11.

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 233 (198,233)

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

12.

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 226 (204,065)
Citation 4

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Taxonomy, Pension disclosure, XBRL

13.

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 210 (218,683)
Citation 2

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14.

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 199 (229,591)
Citation 1

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Audit; Delphi method; Information Systems; Expert panel

15.

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 137 (314,535)
Citation 3

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16.

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 126 (335,077)

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

17.

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 74 (473,204)

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18.

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 64 (510,986)

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Continuous audit, Continuous monitoring, Government procurement, Armchair audit

19.

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

Abstract:

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Cybersecurity risks, Text analytics, Machine learning, Measurement mechanism

20.

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
Norbert Tschakert, Norbert Tschakert, Julia Kokina, Stephen Kozlowski and Miklos A. Vasarhelyi
Salem State UniversitySalem State University, The University of Texas at El Paso, Eastern Illinois University and Rutgers Business School

Abstract:

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data analytics

21.

How Business Schools Can Integrate Data Analytics Into the Accounting Curriculum

The CPA Journal, September 2017
Posted: 06 Mar 2019
Norbert Tschakert, Norbert Tschakert, Julia Kokina, Stephen Kozlowski and Miklos A. Vasarhelyi
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

22.

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